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V1818-14 9 July 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · exención

Exemption from court fees applied to appeals regarding child maintenance payments

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.

The question raised

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

The DGT's ruling

The exemption under Article 4.1.a) of Law 10/2012 applies to the proceedings under Title I of Book IV of the Civil Procedure Law that exclusively affect minors. This exemption includes both the claim and subsequent appeals. Therefore, the exemption is applicable to the appeal against a judgment regarding the modification of child support measures.

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