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V0629-25 ·4 April 2025 ·consulta-vinculante Medium impact
Tax

Reduction of 75% on rural property transfer applies only to spouse's share

A taxpayer asks whether to repay the bonus received when purchasing rural land in a joint venture upon dissolving the society and transferring usufruct to their spouse. The DGT states that the reduction applies only to the portion corresponding to the spouse as owner of the farm.

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2025-04-04PublishedPublished 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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