Back to index
V2136-14 4 August 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por potestad jurisdiccional

Opposition to the classification report in insolvency proceedings is subject to the jurisdictional authority fee

A query was raised regarding whether filing an opposition to the classification report provided for in the Insolvency Act is subject to the fee for the exercise of jurisdictional authority. The Directorate-General for Tax (DGT) has ruled that it is, as it is considered an incidental claim within insolvency proceedings.

The question raised

Subjectivity to the fee for the exercise of jurisdictional power in the civil, contentious-administrative, and social orders regarding the written opposition to the classification report provided for in Articles 170 and 171 of the Insolvency Law.

The DGT's ruling

The opposition filed by the debtor or appearing parties, which is processed through the insolvency incident procedures, is subject to the fee for the exercise of jurisdictional power in the civil, contentious-administrative, and social orders. This is due to the fact that Article 2 b) of Law 10/2012 includes the incidental claim in insolvency proceedings as a taxable event.

Book your free first meeting