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V1105-14 15 April 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · acumulación de acciones

Fixed fee for tax not required when requesting joinder of actions in an ongoing proceeding

A query was raised regarding whether a fee must be paid for a second filing when the amount is identical to the first. The Directorate General of Taxes (DGT) ruled that, upon requesting the joinder of actions, only the variable component of the fee is payable.

The question raised

Whether or not it is appropriate to levy a fee for the second filing, given that its amount is the same as the first.

The DGT's ruling

Pursuant to Article 6.3 of Law 10/2012, the request to consolidate actions into the already initiated proceedings is appropriate. In this instance, the fixed amount of the tax quota shall not be paid, but rather only the variable portion as provided for in Articles 7.2 and 7.3 of the aforementioned law. It is possible to carry out a supplementary settlement of the initial fee.

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