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V2385-14 11 September 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa judicial

Opposition to the enforcement of judicial titles is subject to court fees (except where exempt)

A query was raised regarding whether opposition to the enforcement of judicial titles is subject to the Administration of Justice fee and whether the exemption for amounts under 2,000 euros applies. The DGT determines that opposition is indeed subject to payment, except in specific cases of exemption based on the subject matter.

The question raised

Liability for the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters regarding the written opposition to the extension of the enforcement of judicial titles. If affirmative, the method of assessment. Applicability of the exemption under Article 4.1.g) of Law 10/2012 to written oppositions to enforcement for amounts less than two thousand euros.

The DGT's ruling

Opposition to the enforcement of a judgment regarding alimony or matters exempt under Article 4.1.a) of Law 10/2012 is exempt. However, opposition to the enforcement of judicial titles in monitorio or verbal proceedings with an amount of less than 2,000 euros is subject to the payment of the fee, as the exemption is limited to the initial petition or claim. In the event of an extension of the enforcement, no supplementary assessment is applicable because the amount is not determined by the taxpayer.

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