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V1776-15 ·5 June 2015 ·consulta-vinculante Medium impact
Tax

Neighboring forest communities are not subject to the fee for the exercise of jurisdictional authority

A query is made as to whether neighboring forest communities held in common ownership must pay the fee for the exercise of jurisdictional authority. The DGT responds that these communities lack their own legal personality and that their members enjoy an exemption from said tax.

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2015-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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