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A query was raised regarding whether challenging unfavourable elements following the filing of an appeal is subject to the judicial fee. The Directorate General of Taxes (DGT) has ruled that such submissions do not constitute an appeal in themselves and are therefore not subject to payment.
Cuestión planteada Sujeción a la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social.
Según el artículo 2 de la Ley 10/2012, la interposición de recursos de apelación en el orden civil queda sujeta a la tasa judicial. Sin embargo, los escritos de impugnación de lo desfavorable no están sujetos al pago, ya que no tienen la consideración de recurso de apelación.
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