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A query was raised regarding whether it is possible to recover the fee for the exercise of jurisdictional power following the stay of monitoring proceedings. The Directorate General of Tax (DGT) has ruled that a refund is not possible in this instance.
Cuestión planteada Devolución de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social.
La devolución del 60 por ciento de la tasa solo procede cuando hay allanamiento total, acuerdo que ponga fin al litigio o reconocimiento total de pretensiones por la Administración demandada. El sobreseimiento no equivale a ninguno de estos supuestos, por lo que no hay derecho a la devolución de la tasa pagada por la petición inicial del procedimiento monitorio.
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