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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.
Cuestión planteada Si existe exención total o parcial de la tasa judicial. De no estar exenta, importe exigible. En este último caso, qué sucedería si, no obstante ser obligatorio el pago, ni el Secretario Judicial ni el Juez así lo hubieran requerido, posible nulidad de todo lo actuado y plazo de subsanación.
En aplicación del artículo 4.2.a) de la Ley 10/2012, las personas físicas están exentas del abono de la tasa en todos los casos. Por tanto, si el demandante es una persona física, resulta aplicable la exención.
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