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A query was raised regarding whether Urban Entities, specifically Eurovillas, are exempt from the fee for the exercise of jurisdictional authority. The Directorate-General for Taxes (DGT) ruled that, as they possess an administrative nature and are public law entities, the exemption provided by law applies to them.
Cuestión planteada Si las Entidades Urbanísticas en general y, en particular la de Eurovillas están exentas en la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social.
Las Entidades Urbanísticas de Conservación tienen naturaleza administrativa y son entes de naturaleza mixta con regulación de Derecho Público. Por tanto, al ser entidades de Derecho Público, tienen derecho a la exención en la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social según el artículo 4.2.c) de la Ley 10/2012.
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