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V3199-19 ·18 November 2019 ·consulta-vinculante Medium impact
Tax

Judicial deposits are not subject to the fee for the exercise of jurisdictional power

A query was raised regarding whether judicial deposit procedures are subject to the fee for the exercise of jurisdictional power. The DGT has ruled that this act is not included within the taxable event of said fee.

In 6 key points

Lifecycle

2019-11-18PublishedPublished 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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