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A query was raised regarding whether it is possible to request a 60% refund of the court fee using Form 695 when a judgment annuls an administrative decision. The Directorate-General for Taxes (DGT) ruled that the annulment of a decision on the grounds of being contrary to law does not constitute a scenario that entitles the claimant to such a refund.
Cuestión planteada Previsión en el modelo 695, de solicitud de devolución de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social, de determinado supuesto de anulación de resolución administrativa.
La devolución del 60% de la tasa por el ejercicio de la potestad jurisdiccional solo procede en casos de allanamiento total, acuerdo que ponga fin al litigio o cuando la Administración reconozca totalmente las pretensiones en vía administrativa. La anulación de una resolución administrativa por una sentencia judicial no encaja en estos supuestos, por lo que no procede la devolución parcial.
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