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V1106-14 15 April 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · potestad jurisdiccional

Judicial division of assets is exempt from court fees if there is no opposition or dispute

A query was raised regarding whether a request to create an inventory of assets in a family court is subject to the jurisdictional authority fee. The DGT ruled that these processes are exempt if no opposition or dispute exists between the parties.

The question raised

Subject to the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social jurisdictions. If it constitutes a taxable event for the fee, whether the assets included should be taken as the base or whether the liabilities should be deducted from them.

The DGT's ruling

Judicial procedures for the division of assets are exempt from the fee for the exercise of jurisdictional power when no opposition or controversy arises. If opposition is raised regarding the inclusion or exclusion of assets, the fee for oral proceedings shall accrue based on the amount in dispute. In the event that both parties oppose, the fee shall be borne by each party according to their respective amount.

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