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V0701-15 3 March 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · acumulación de acciones

In joinder of actions, a single fixed fee and a variable fee per claimant are payable

A query was raised regarding how to determine the basis for the fee for the exercise of jurisdictional power when there is a joinder of actions. The DGT responds that a single fixed fee must be paid for all claimants, plus a variable fee based on each individual's claim.

The question raised

Question posed: Determination of the base for the assessment of the fee for the exercise of jurisdictional power in the civil, contentious-administrative, and social orders

The DGT's ruling

In cases of joinder of actions, the amount of the fee is determined by a single fixed part for all plaintiffs and a variable part which is the sum of the amounts corresponding to each subject. The variable part shall depend on the claim of each subject, applying a rate of 0.1 percent for natural persons or 0.5 percent for legal entities. A plaintiff exercising an independent action not exceeding 2,000 euros is not prejudiced by the joinder, as each subject pays the part corresponding to their claim.

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