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V2129-14 4 August 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · potestad jurisdiccional

No refund of court fees if the claimant withdraws the proceedings

A query was raised regarding whether the fee for the exercise of jurisdictional power can be recovered if the claimant withdraws the proceedings. The DGT ruled that the fee accrues upon the filing of the appeal and there is no right to a refund due to withdrawal.

The question raised

Possibility of a refund of the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters in the event of withdrawal from the proceedings by the plaintiff.

The DGT's ruling

The accrual of the fee for the exercise of jurisdictional power in contentious-administrative proceedings occurs upon the filing of the appeal, with or without a claim. Therefore, the refund of the fee is not applicable if the plaintiff opts to withdraw from the proceedings. Withdrawal is not provided for in the cases of refund set forth in Article 8 of Law 10/2012.

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