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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.
Cuestión planteada Sujeción de la impugnación a la tasa por el ejercicio de la potestad jurisdiccional en el orden 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 al pago de la tasa judicial. Sin embargo, los escritos de impugnación de la sentencia apelada que se presentan tras el recurso de la contraparte no son considerados recursos de apelación y no están sujetos al pago de la tasa.
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