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A query was raised regarding whether professional associations are exempt from fees related to the exercise of jurisdictional authority in civil, administrative litigation, and social law matters. The Directorate-General for Taxes (DGT) ruled that they are exempt, owing to their status as public law corporations.
Cuestión planteada Exención de los Colegios Profesionales en la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social.
Los Colegios Profesionales son corporaciones de derecho público con una dimensión pública que los equipara a las Administraciones Públicas. Por tanto, al ser considerados administración corporativa, les es aplicable la exención subjetiva prevista en el artículo 4.2.c) de la Ley 10/2012.
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