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V2460-14 18 September 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · entidades urbanísticas

Urban Conservation Entities are entitled to exemption from the jurisdictional authority fee

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.

The question raised

Whether Urban Entities in general and, in particular, that of Eurovillas, are exempt from the fee for the exercise of jurisdictional authority in civil, contentious-administrative, and social matters.

The DGT's ruling

Urban Conservation Entities have an administrative nature and are entities of a mixed nature subject to Public Law regulation. Therefore, as public law entities, they are entitled to the exemption from the fee for the exercise of jurisdictional authority in civil, contentious-administrative, and social matters pursuant to Article 4.2.c) of Law 10/2012.

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