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V2639-15 ·10 September 2015 ·consulta-vinculante Medium impact
Tax

Exemption from court fees applies when appealing due to negative administrative silence

A query was raised regarding whether initiating judicial proceedings following negative administrative silence in an appeal for reversal is exempt from court fees. The Directorate-General for Taxes (DGT) has ruled that the exemption does apply.

In 6 key points

Lifecycle

2015-09-10PublishedPublished 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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