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V1837-15 ·11 June 2015 ·consulta-vinculante Medium impact
Tax

Communal forests are not subject to the tax on the exercise of jurisdictional authority

A query was raised regarding whether communal forests held in common ownership must pay the tax on the exercise of jurisdictional authority. The Directorate General for Taxes (DGT) has determined that these communities lack their own legal personality and that their members are exempt from this tax.

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2015-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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