New court fees and toxicology registry fees

Automatic summary, not yet reviewed

1. The law creates a state fee for going to court in civil, administrative litigation and social (labor) proceedings. It applies to filing lawsuits, counterclaims, payment order requests, insolvency filings and certain appeals, but not to criminal cases.
2. The fee has a fixed part depending on the type of case (for example, 300 euros for an ordinary civil trial or 1,200 euros for cassation appeals) plus a variable part of 0.5% or 0.25% based on the amount in dispute.
3. People with legal aid, the State Attorney General's Office (Ministerio Fiscal), public administrations and the Spanish Parliament are exempt, among others. There are also exemptions for family and minor-related cases, and workers get a 60% exemption on appeals in social proceedings.
4. The person paying must attach the payment receipt to the court filing; otherwise the court clerk will not process it until it is corrected. If the amount in dispute changes, a supplementary return must be filed within one month.
5. 60% of the fee is refunded if the dispute ends in an out-of-court settlement, 20% if cases are joined, and there is a 10% discount for using electronic means.
6. A second fee is created for companies registering or updating toxicology records with the Toxicological Information Service, with reduced amounts for SMEs and a temporary exemption for companies that belonged to certain trade associations.

Who it affects

• People filing lawsuits or appeals in civil, administrative or social proceedings: They must pay the court fee before filing, unless exempt.
• People with legal aid, the State Attorney General's Office and public administrations: They are exempt from the fee.
• Workers in social (labor) proceedings: They get a 60% exemption on appeals.
• Companies selling hazardous chemical mixtures: They must pay the toxicology registry fee, with reduced amounts if they are SMEs.
• Public employees in the justice administration: The 2012 cut to their extra pay is adjusted to match that of other civil servants.

Words worth knowing

Tasa

A fee paid to the State for a specific public service, such as going to court.

Hecho imponible

The action or situation that triggers the tax, such as filing a lawsuit.

Sujeto pasivo

The person required to pay the fee.

Devengo

The moment the obligation to pay the fee arises.

Autoliquidación

A tax return the taxpayer fills out and pays themselves, without the administration calculating it.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries