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V1813-21 9 June 2021 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · cesión de aprovechamiento forestal

Income from forest exploitation rights is subject to Corporation Tax and VAT under the special scheme

A community of communal forests has requested a ruling regarding the Corporation Tax treatment and VAT implications of fees received for the transfer of timber harvesting rights. The Directorate-General for Taxes (DGT) has determined that this income forms part of the Corporation Tax taxable base and that the transaction is subject to VAT under the special scheme for agriculture, livestock, and fishing.

The question raised

Cuestión planteada - Tributación en el Impuesto sobre Sociedades, de las cantidades percibidas en virtud del contrato de cesión de aprovechamiento forestal.

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