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A query was raised regarding whether a new fee for the exercise of jurisdictional power must be paid when requesting to continue a mortgage foreclosure for the remaining credit not covered after an auction. The DGT ruled that payment of a second fee is not necessary.
Cuestión planteada Sujeción a la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social de la continuación de la ejecución hipotecaria por el resto de crédito no cubierto con la subasta de la finca hipotecada.
El proceso de ejecución se entiende como un proceso único que responde a una idea de unidad o globalidad. Por tanto, la continuación de la ejecución hipotecaria para cubrir el resto del crédito no cubierto con la subasta de la finca no exige el pago de una segunda tasa. El objetivo es permitir la continuidad de la ejecución para lograr la plena satisfacción del acreedor.
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