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V4063-16 ·22 September 2016 ·consulta-vinculante Medium impact
Tax

Harvesting fruits and seeds on third-party land is subject to the IAE as a provision of services

A query was raised regarding whether the harvesting of wild fruits and seeds on public or private third-party land is subject to the IAE. The DGT ruled that, as the applicant is not the holder of the forest exploitation rights, the activity constitutes a provision of services to third parties and is therefore subject to the tax.

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2016-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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