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V1128-18 ·30 April 2018 ·consulta-vinculante Medium impact
Tax

A civil society engaged in timber management is subject to Corporate Tax

A query was raised regarding whether a civil society dedicated to the management and trade of forest resources should be subject to Corporate Tax. The DGT ruled that it must, as it possesses a commercial purpose and legal personality for tax purposes.

In 6 key points

Lifecycle

2018-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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