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V2686-19 ·1 October 2019 ·consulta-vinculante Medium impact
Tax

Transfer of forest first-cut rights is subject to VAT

A forestry company has enquired whether the transfer of its business, limited to the right of first-cut, is exempt from VAT. The DGT has ruled that the transaction is subject to tax because it constitutes a mere assignment of rights without an organisational structure.

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2019-10-01PublishedPublished 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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