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V3844-16 ·13 September 2016 ·consulta-vinculante Medium impact
Tax

No payment required for declared void court fees if no claim has been filed

A query was raised regarding the application of the Constitutional Court ruling declaring certain court fees unconstitutional. The Directorate General of Taxes (DGT) responded that refunds are not applicable to amounts already paid in proceedings with final judgments or those not contested; however, there is no obligation to pay in proceedings where no claim has been filed.

In 6 key points

How it affects those involved

This clarifies that while past payments in concluded or uncontested cases cannot be recovered, the unconstitutionality of these fees prevents them from being charged in new proceedings where a claim has not yet been submitted.

Lifecycle

2016-09-13PublishedPublished 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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