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A query was raised regarding whether there is an exemption from paying court fees for the exercise of jurisdictional authority in maintenance proceedings. The Directorate-General for Tax (DGT) has ruled that the exemption is total for both claims and appeals when they exclusively affect minors.
Cuestión planteada Exención en la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social.
La exención del artículo 4.1.a) de la Ley 10/2012 se aplica a los procesos del título I del libro IV de la Ley de Enjuiciamiento Civil que afecten exclusivamente a menores. Esta exención incluye tanto la demanda como los recursos ulteriores. Por tanto, procede la exención en el recurso de apelación contra una sentencia de modificación de medidas de pensión de alimentos a menores.
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