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V0588-14 ·6 March 2014 ·consulta-vinculante Medium impact
Tax

Income from timber sales management services is subject to Corporation Tax

A non-profit association has enquired whether receiving shares as payment for timber management services is exempt. The DGT has ruled that, as this activity constitutes an economic exploitation, such income is subject to tax.

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2014-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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