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V3222-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

No personal requirements for participants in the transfer of forest rustic land

A query was raised regarding whether the fourth additional provision of Law 19/1995 imposes additional requirements on parties involved in the acquisition of forest land, whether through inheritance or donation. The Directorate-General for Tax (DGT) responds that the regulation does not establish any personal requirements for either the transferor or the transferee.

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2016-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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