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A query was raised regarding whether a 10% reduction in court fees applies when proceedings are conducted electronically, except for the initial claim, which cannot be submitted this way due to current system constraints. The Directorate-General for Tax (DGT) ruled that applying the reduction is reasonable.
Cuestión planteada Procedencia de la bonificación del artículo 10 de la Ley 10/2012, en la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social
Resulta razonable aplicar la bonificación del 10 % prevista en el artículo 10 de la Ley 10/2012 cuando la imposibilidad de presentar la demanda por medios electrónicos se debe a la propia Administración, permitiéndose el resto de la tramitación telemática.
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