Skip to content
V0146-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

The five-year period for maintaining a priority agricultural holding begins upon death

A taxpayer sought clarification on when the five-year period expires for donating farms within a priority agricultural holding without losing the inheritance tax reduction. The Directorate General of Taxes (DGT) clarified that the calculation of this period commences on the date of the deceased's death.

In 5 key points

How it affects those involved

This ruling provides legal certainty regarding the commencement of the holding period required to preserve tax benefits related to the transfer of agricultural holdings.

Lifecycle

2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact