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An entity has requested clarification regarding the VAT regime applicable to the acquisition of forest resources from public administrations. The DGT clarifies that taxability depends on whether the transfer is an administrative concession of a public domain asset or a civil/administrative contract concerning a patrimonial asset.
Cuestión planteada -Si dichas Administraciones son empresarios o profesionales a efectos del Impuesto y su régimen de tributación.
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