Doctrine by topic · DGT Observatory

Refund of Fees: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2016

Current position

The refund of 60% of the fee for the exercise of jurisdictional power only applies in cases of total acquiescence, agreements that end the litigation, joinder of proceedings, or total recognition of claims by the Administration through administrative channels. The right to a refund is determined after the finality of the resolution that ends the proceedings. A refund is not applicable in cases of dismissal or when the judicial resolution annuls an administrative resolution without the circumstances provided for in Law 10/2012 occurring.

The DGT's position has remained constant since 2014, strictly limiting the cases for refund to those provided for in Law 10/2012. Consultations confirm that there are no other scenarios, such as dismissal or the annulment of administrative acts, that enable the right to reimbursement.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V1957-15 19 Jun 2015

No refund of court fees if monitoring proceedings are stayed

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
tasa por el ejercicio de la potestad jurisdiccionalprocedimiento monitoriosobreseimientoallanamientodevolución de tasas Ley 10/2012LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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