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V1035-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

A 90% reduction requires forestry use and inclusion in a natural interest protection plan

A query was raised regarding whether an agricultural estate within a Red Natura protected area could benefit from a 90% tax reduction. The DGT ruled that the land must be dedicated to forestry use to qualify for this relief.

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2020-04-24PublishedPublished 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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