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MEDIUM
FISCAL

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

V0629-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0629-25
Published
4 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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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