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V0789-15 12 March 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por potestad jurisdiccional

No right to a refund of the judicial fee if the final resolution predates Law 10/2012

A query is made regarding whether it is possible to request a refund of 60% of the fee for the exercise of jurisdictional power in proceedings concluded by agreement or acquiescence where the finality of the resolution predates Law 10/2012. The DGT responds that a refund under this law is not applicable if the resolution precedes its entry into force.

The question raised

Question posed: Right to a refund of the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters in cases of judicial proceedings concluded by resolution whose finality occurred prior to the entry into force of Law 10/2012, which regulates the fee.

The DGT's ruling

Article 8.5 of Law 10/2012 allows for a 60% refund of the fee in cases of total acquiescence or agreement, following the finality of the resolution. However, if the resolution terminating the proceedings predates the entry into force of said Law, it is improper to apply its provisions, and no right to a refund exists under this legal framework.

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