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V3099-16 4 July 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por potestad jurisdiccional

No refund of judicial authority fee for judgments issued in 2014

A query was raised regarding whether it is possible to obtain a refund of the fee for the exercise of judicial authority in civil, administrative-litigation, and social law matters. The Directorate General of the Treasury (DGT) has ruled that no refund is due for judgments issued in 2014.

The question raised

Refund of the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters

The DGT's ruling

The exemption of natural persons from this fee was established by Royal Decree-Law 1/2015, which entered into force on March 1, 2015. Therefore, the refund of the fee is not applicable in cases of judgments rendered in 2014 in the resolution of an appeal.

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