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V2383-14 11 September 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · potestad jurisdiccional

Appeals in cassation against judicial orders are subject to the jurisdictional power fee

A query was raised regarding whether filing an appeal in cassation against a judicial order is subject to the fee for the exercise of jurisdictional power. The Directorate-General for Taxes (DGT) has ruled that it is, based on the literal wording of the regulation and the Supreme Court's interpretation.

The question raised

Subjectivity to the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters of an appeal in cassation filed against a judicial order.

The DGT's ruling

The appeal in cassation filed against a judicial order issued in definitive enforcement proceedings is subject to the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters. According to the Supreme Court, the rule does not distinguish between appeals against judgments or against orders in the case of cassation.

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