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V1776-15 5 June 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · montes vecinales en mano común

Neighboring forest communities are not subject to the fee for the exercise of jurisdictional authority

A query is made as to whether neighboring forest communities held in common ownership must pay the fee for the exercise of jurisdictional authority. The DGT responds that these communities lack their own legal personality and that their members enjoy an exemption from said tax.

The question raised

Question raised: Liability of Neighboring Forest Communities held in common ownership for the fee for the exercise of jurisdictional authority in civil, contentious-administrative, and social matters.

The DGT's ruling

Neighboring forest communities held in common ownership do not have their own legal personality, but rather full legal capacity, being a community of Germanic nature. Therefore, they are not subject to the fee for the exercise of jurisdictional authority in civil, contentious-administrative, and social matters. Likewise, the natural persons who comprise these communities are entitled to the exemption provided for in Article 4.2.a) of Law 10/2012.

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