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V0150-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Priority farm status can be proven via regional certification or inclusion in the General Catalogue

A query was made regarding how to document the requirements for tax exemption on the transfer of agricultural holdings for young farmers. The Directorate-General for Taxes (DGT) indicates that priority farm status is proven through certification from the Autonomous Community or its inclusion in the General Catalogue.

In 6 key points

How it affects those involved

This clarifies the evidentiary requirements for young farmers seeking tax exemptions during the transfer of agricultural holdings, ensuring legal certainty regarding the documentation needed to prove priority status.

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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