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V1726-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Civil societies with legal personality are not entitled to the judicial fee exemption

A query was raised regarding whether civil societies are subject to the fee for the exercise of jurisdictional authority. The DGT ruled that, as they possess their own legal personality, they cannot benefit from the exemption reserved for natural persons.

In 5 key points

Lifecycle

2015-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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