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V2320-19 ·9 September 2019 ·consulta-vinculante Medium impact
Tax

Local commercial companies are not exempt from the fee for the exercise of jurisdictional power

A local commercial company owned by a city council has enquired whether it is exempt from the fee for the exercise of jurisdictional power. The Directorate-General for Taxes (DGT) has ruled that it is not, as these companies are private law entities rather than public bodies.

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2019-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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