Skip to content
Back to index
V3806-15 1 December 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa judicial

Individuals are exempt from paying court fees in all cases

A query was raised regarding whether there is an exemption from paying court fees in proceedings concerning parental rights and duties. The Directorate General of Tax (DGT) responds that, under current regulations, individuals are exempt from paying the fee in all cases.

The question raised

Whether there exists a total or partial exemption from the judicial fee. If not exempt, the amount payable. In the latter case, what would occur if, notwithstanding the obligation to pay, neither the Court Clerk nor the Judge had so required, the possible nullity of all proceedings and the period for rectification.

The DGT's ruling

Pursuant to Article 4.2.a) of Law 10/2012, natural persons are exempt from the payment of the fee in all cases. Therefore, if the claimant is a natural person, the exemption is applicable.

Book your free first meeting