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V0358-15 ·30 January 2015 ·consulta-vinculante Medium impact
Tax

Proportional tax payment required when only part of a property is transferred through real segregation

A farmer with priority exploitation status enquired whether, upon segregating and selling a dryland plot from a property acquired with a tax reduction, they would only be liable for the proportional part of the unpaid tax. The DGT ruled that, if the segregation is real, the non-compliance only affects the portion being transferred.

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2015-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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