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V2136-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

Opposition to the classification report in insolvency proceedings is subject to the jurisdictional authority fee

A query was raised regarding whether filing an opposition to the classification report provided for in the Insolvency Act is subject to the fee for the exercise of jurisdictional authority. The Directorate-General for Tax (DGT) has ruled that it is, as it is considered an incidental claim within insolvency proceedings.

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2014-08-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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