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A civil company leasing rural land for the installation of solar panels has requested a ruling on whether its activity is commercial. The DGT has determined that, as the activity involves the leasing of real estate, it is of a commercial nature and must be taxed under Corporate Tax.
Cuestión planteada ¿Tiene carácter mercantil la actividad de la sociedad consultante y, en consecuencia, debe tributar por el Impuesto sobre Sociedades?
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