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A query was raised regarding whether a community of users of a property must pay the fee for the exercise of jurisdictional power. The DGT ruled that, as they lack their own legal personality, legal actions are brought by their members as natural persons.
Cuestión planteada Sujeción a la tasa por el ejercicio de la potestad jurisdiccional en el orden civil, contencioso-administrativo y social
La comunidad de usuarios carece de personalidad jurídica propia, actuando sus miembros como personas físicas. Por tanto, una reclamación promovida por la comunidad a través de su Presidente está exenta de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social, según el artículo 4.2.a) de la Ley 10/2012.
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