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V1691-14 2 July 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa judicial

No judicial fees payable where there is no opposition or dispute in judicial division of assets

A query was raised regarding whether judicial fees should be charged for the exercise of jurisdictional power in proceedings to liquidate community property. The DGT ruled that the exemption applies as long as there is no dispute or opposition within the proceedings.

The question raised

Requirement of the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters.

The DGT's ruling

The exemption from the judicial fee for the judicial division of assets applies strictly to the division of inheritance and the liquidation of the matrimonial economic regime. The fee is not applicable in cases where a judicial division is requested and no opposition or controversy is raised. In the event that a controversy or opposition exists, the fee for oral proceedings shall accrue.

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