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V1624-14 23 June 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por potestad jurisdiccional

No fee payable for challenging a partition deed prepared by a court-appointed partitioner

A query was raised regarding whether challenging a partition deed in civil, administrative, or social proceedings is subject to the fee for the exercise of jurisdictional power. The Directorate-General for Taxes (DGT) ruled that this does not constitute a taxable event for said fee.

The question raised

Subjectivity to the fee for the exercise of jurisdictional power in the civil, contentious-administrative, and social orders regarding the challenge by the parties to the partition deed prepared by the partitioner. Additional inquiries in case of subjectivity.

The DGT's ruling

The challenge by the parties to the partition deed prepared by the partitioner does not constitute a taxable event for the fee for the exercise of jurisdictional power in the civil, contentious-administrative, and social orders. This is because it is not a declaratory process nor is a lawsuit filed, pursuant to Article 2 of Law 10/2012.

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