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A query was raised regarding whether there is an exemption from paying court fees for the exercise of jurisdictional authority in civil, administrative, and social law matters. The Directorate General of Taxes (DGT) ruled that the specific scenario is not listed as exempt under the applicable regulations.
Cuestión planteada Exención en el pago de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social
El supuesto planteado no figura como supuesto de exención en el artículo 4 de la Ley 10/2012. Por tanto, procede la sujeción sin exención a la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social.
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