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Jurisdictional Power: 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

Refined position High confidence 39 rulings · 2014–2019

Current position

The fee for the exercise of jurisdictional power accrues upon the filing of an appeal or the submission of a claim in civil, contentious-administrative, and social jurisdictions. Natural persons are exempt from payment following the entry into force of Royal Decree-law 1/2015. Analogy is not permitted to extend the taxable event to acts such as judicial deposit.

The DGT's position has moved from defining the taxable event and accrual under Law 10/2012 to integrating the exemption for natural persons introduced by Royal Decree-law 1/2015. The scope of the exemption has been clarified, excluding entities without their own legal personality that are not homeowners' associations or communal lands, and limiting the concept of natural person to individuals of the human species.

Turning points

  1. V0909-15

    Introduces the exemption for natural persons in civil, contentious-administrative, and social jurisdictions following Royal Decree-law 1/2015, extending it to natural person owners acting through a Board of Directors.

  2. V1701-16

    Clarifies that the concept of natural person excludes foundations and parishes, requiring legal entities to prove insufficient resources to access the exemption.

Analysis based on 39 of 39 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2145-16 18 May 2016

No fee payable for opposing the enforcement of extrajudicial titles

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
potestad jurisdiccionaltítulos extrajudicialestítulos judicialeshecho imponibleoposición a la ejecución Ley 10/2012LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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