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V0138-16 19 January 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · diligencias preliminares

Applications for preliminary proceedings are not subject to the court fees for the exercise of jurisdictional power

A query was raised regarding whether preliminary proceedings intended to prepare a subsequent lawsuit are subject to the fees regulated by Law 10/2012. The Directorate-General for Taxes (DGT) ruled that these actions do not constitute the filing of a claim.

The question raised

Subjectivity to the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters.

The DGT's ruling

The request for preliminary proceedings is not subject to the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters. This is due to the fact that its purpose is the performance of preparatory activities for the preparation of the proceedings, such as the production of documents or copies, and not the filing of a lawsuit.

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