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V2413-14 11 September 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por potestad jurisdiccional

Appeals in cassation and extraordinary appeals for procedural infringement in capacity proceedings are exempt from court fees

A query was raised regarding whether filing extraordinary appeals for procedural infringement and appeals in cassation in incapacity proceedings is exempt from the judicial power fee. The Directorate-General for Taxes (DGT) confirmed that they are exempt, as they fall under the exemption for capacity-related proceedings.

The question raised

Whether the filing of extraordinary appeals for procedural infringement and appeals in cassation in incapacity proceedings is exempt from the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social jurisdictions.

The DGT's ruling

Appeals in cassation and extraordinary appeals for procedural infringement brought in relation to proceedings concerning capacity are exempt from the fee for the exercise of jurisdictional power. This is because Article 4.1.a) of Law 10/2012 establishes the exemption for the filing of claims and the submission of subsequent appeals in proceedings concerning capacity.

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