Skip to content
Back to index
V2128-14 4 August 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasas judiciales

Current regulations at the time of filing apply to the accrual of court fees

A query was made regarding whether it is possible to request a refund for the difference in court fees following the regulatory changes introduced by Royal Decree-Law 3/2013. The Directorate-General for Taxes (DGT) indicates that the law in force at the time the claim is filed shall apply.

The question raised

Admissibility of requesting a refund of the difference between the amount payable under Law 10/2012 and subsequent to the entry into force of RD Law 3/2013. In the negative case, the applicability of the provisions in the First Transitional Provision of the latter regulation. Applicable procedure.

The DGT's ruling

The accrual and occurrence of the tax liability for the fee for the exercise of jurisdictional power take place on the date the appeal is filed. Therefore, if the claim was filed before the entry into force of Royal Decree-Law 3/2013, the regulations of Law 10/2012 shall apply. For the refund, the administrative review procedure of Royal Decree 520/2005 must be followed.

Book your free first meeting