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A query was raised regarding whether acquiring an agricultural holding through inheritance allows for the exemption under Article 20.1 of Law 19/1995, provided the acquirer is in the process of qualifying as a priority holding. The DGT ruled that the transfer itself does not convert the holding into a priority one, and there is no legal provision that allows for the deferral of the tax benefit.
This ruling clarifies that the mere inheritance of agricultural land does not grant immediate tax exemptions reserved for priority holdings, even if the heir is currently undergoing the qualification process.
The tax team reviews your specific situation.
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