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V1021-14 10 April 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por potestad jurisdiccional

Extension of an appeal due to late resolution is exempt from fees, but positive silence is not

A query was raised regarding whether the fee exemption for appealing negative administrative silence also applies to the extension of appeals due to late resolutions or to appeals against positive silence. The DGT has determined that while extensions are exempt, positive silence is not.

The question raised

Admissibility of the fee exemption for the exercise of jurisdictional power in civil, contentious-administrative, and social matters pursuant to Article 4.1.f) of Law 10/2012.

The DGT's ruling

The extension of a contentious-administrative appeal, prompted by a late resolution after having appealed the negative silence, shall not be subject to a fee. However, the exemption under Law 10/2012 is limited to cases of negative silence or inactivity, and therefore does not apply to appeals against presumed acts resulting from positive administrative silence. By the principle of tax legality, the exemption cannot be extended to cases not expressly provided for.

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