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A query was raised regarding whether a non-profit association registered in a regional registry is exempt from paying jurisdictional fees in civil, administrative-litigation, and social law proceedings. The DGT ruled that such entities are not entitled to this exemption.
Cuestión planteada Si la entidad sin ánimo de lucro representada, inscrita en el correspondiente Registro autonómico, está exenta del pago de la tasa por el ejercicio jurisdiccional en los órdenes civil, contencioso-administrativo y social.
Al tener la asociación una personalidad jurídica diferenciada de la de sus socios y no constar que tenga reconocido el derecho a la asistencia gratuita, no le corresponde la exención de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social, según el artículo 4.2 de la Ley 10/2012.
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