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V1023-14 10 April 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa judicial

No judicial fees payable for filing challenges to judgments following an appeal

A query was raised regarding whether challenging a judgment through a written opposition to an appeal is subject to judicial fees. The Directorate General of Taxes (DGT) ruled that such filings do not constitute an appeal and, therefore, are not subject to taxation.

The question raised

Subjectivity of the challenge to the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social proceedings.

The DGT's ruling

Pursuant to Article 2 of Law 10/2012, the filing of appeals in civil proceedings is subject to the payment of the judicial fee. However, briefs contesting the appealed judgment that are submitted following an appeal by the opposing party are not considered appeals and are not subject to the payment of the fee.

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