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V2527-14 29 September 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por el ejercicio de la potestad jurisdiccional

No judicial fees payable for written challenges to judgments during opposition to an appeal

A query was raised regarding whether written challenges to judgments submitted during the opposition phase of a civil appeal are subject to the fee for the exercise of jurisdictional power. The Directorate-General for Taxes (DGT) ruled that these documents are not subject to the payment of said fee.

The question raised

Accrual of the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social proceedings.

The DGT's ruling

The filing of appeals against judgments in civil proceedings is subject to the payment of the fee for the exercise of jurisdictional power. However, written submissions contesting the appealed judgment that are filed when the outcome is unfavorable are not considered appeals. Therefore, only the appeal filed by the appellant is taxed, excluding the contesting submissions produced subsequently and within the processing of the same.

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