Skip to content
Back to index
V2416-14 12 September 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por el ejercicio de la potestad jurisdiccional

Judicial fee exemption does not apply to consumer association lawsuits

A consumer association has enquired whether it is entitled to an objective or subjective exemption from the fee for the exercise of judicial authority. The Directorate General for Taxes (DGT) has ruled that the exemption does not apply, as the cases do not involve specific proceedings for the protection of fundamental rights, nor does the association benefit from legal aid.

The question raised

Right to objective or subjective exemption regarding the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters.

The DGT's ruling

The objective exemption applies exclusively to proceedings for the protection of fundamental rights (honor, privacy, image in the civil sphere, or those provided for in Law 29/1998 in contentious-administrative matters). The subjective exemption requires the recognition of the right to free legal assistance pursuant to Law 1/1996. In this case, neither of the two requirements is met.

Book your free first meeting