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A query was raised regarding whether civil servant staff boards are required to pay court fees for the exercise of jurisdictional power in civil, administrative litigation, and social law matters. The Directorate-General for Tax (DGT) ruled that, as these boards lack their own legal personality and act in defence of civil servants, the exemption provided by law applies.
Cuestión planteada Sujeción a la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social de las Juntas de Personal Funcionario
Las Juntas de Personal Funcionario, al ser órganos de representación sin personalidad jurídica propia que canalizan la actuación colectiva de los funcionarios, están exentas de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social. Esta exención se aplica conforme al artículo 4.2.a) de la Ley 10/2012.
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