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A query was raised regarding whether a refund of the fee for the exercise of jurisdictional power is possible when only some of the claimants reach a settlement. The Directorate-General for Tax (DGT) ruled that no refund is due until the legal requirements are met, which stipulate that the settlement must bring the litigation to an end.
Cuestión planteada Devolución de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social
La devolución del 60 por ciento de la tasa judicial solo procede cuando se produzca un allanamiento total o se alcance un acuerdo que ponga fin al litigio. Si parte de los demandantes no llega a un acuerdo, no se ha puesto fin al proceso y no puede existir resolución que lo haga constar. Por tanto, no procede devolución alguna hasta que se cumplan los términos del artículo 8.5 de la Ley 10/2012.
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