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V1777-15 5 June 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · montes vecinales en mano común

Communities of communal forests held in common are not subject to the fee for the exercise of jurisdictional authority

A query is made as to whether Communities of Communal Forests Held in Common must pay the fee for the exercise of jurisdictional authority. The DGT responds that, as they lack their own legal personality, they are not subject to the tax and their members enjoy an exemption.

The question raised

Question raised: Liability for the fee for the exercise of jurisdictional authority in civil, contentious-administrative, and social matters for Communities of Communal Forests Held in Common.

The DGT's ruling

Communities of communal forests held in common lack their own legal personality, being a Germanic community where ownership belongs to the neighbors. 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 them are entitled to the exemption provided for in Article 4.2.a) of Law 10/2012.

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