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V1210-21 ·4 May 2021 ·consulta-vinculante Medium impact
Tax

The 90% reduction in transfers of forest land requires the estate to be dedicated to forestry exploitation

A query is made as to whether being located within a Natura 2000 protected area allows for the application of the 90% reduction in the tax on the transfer of rural land. The DGT responds that location alone is insufficient; it is necessary that the estate be effectively dedicated to forestry exploitation.

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2021-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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