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A query was raised regarding which amount should be applied to the judicial fee when a counterclaim with a value corresponding to a verbal procedure is filed within an already ongoing ordinary procedure, and whether a 20% reduction applies. The DGT ruled that taxation must be based on the amount of the ordinary procedure and that the reduction is not applicable without a judicial ruling on the joinder of proceedings.
Cuestión planteada Cuantía que debe exigirse en la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social en reconvención por valor de procedimiento verbal que se tramita dentro de ordinario ya iniciado. Posibilidad de reducción de un 20% del importe de la tasa de resultas de lo dispuesto en el artículo 8.6 de la Ley 10/2012.
En una reconvención que se tramita dentro de un procedimiento ordinario ya iniciado, debe tributarse por la cuantía del ordinario, ya que es el juicio en el que se ejercita la acción. Para aplicar la reducción del 20% prevista en el artículo 8.6 de la Ley 10/2012, es necesaria una resolución judicial que acuerde la acumulación de procesos. Sin dicha resolución, no procede la reducción.
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