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V1701-16 ·19 April 2016 ·consulta-vinculante Medium impact
Tax

Foundations and parishes must pay the fee for the exercise of jurisdictional power

A query was raised regarding whether non-profit parishes and foundations are exempt from the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters. The Directorate-General for Taxes (DGT) ruled that they do not qualify for the exemption as they are legal entities and have not proven insufficient resources.

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Lifecycle

2016-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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