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V0766-22 ·8 April 2022 ·consulta-vinculante Medium impact
Tax

Tax reduction not applicable for acquiring an existing plot, but applicable for partial transfer

A livestock farmer with a priority agricultural holding enquires whether tax reductions can be applied when acquiring a plot they already farm as a tenant. The DGT determines that the reductions for the transfer of an entire holding or for completing a boundary do not apply, but the reduction for the partial transfer of rural estates does.

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2022-04-08PublishedPublished 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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