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V2142-14 4 August 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · potestad jurisdiccional

No new judicial fee assessment or refund due to transfer of proceedings on territorial grounds

A query was raised regarding whether a new fee must be paid or a refund requested when proceedings are transferred between courts due to territorial jurisdiction. The Directorate-General for Tax (DGT) ruled that neither option is applicable.

The question raised

Whether a new liquidation of the fee is appropriate due to the exercise of jurisdictional power in the civil, contentious-administrative, and social spheres, or whether a refund of the fee paid is appropriate.

The DGT's ruling

The filing of the claim or the contentious-administrative appeal constitutes the taxable event for the fee. In the event of a transfer of proceedings for reasons of territoriality, the liquidation carried out at that time shall continue, and no new liquidation or refund of the fee paid shall be applicable.

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