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A consultation was made regarding the possibility of applying the enhanced reduction for kinship, followed by the specific Andalusian reduction for the acquisition of agricultural holdings. The DGT responded that it cannot rule on the application of said regional reduction as doing so would infringe upon the jurisdiction of the Autonomous Community.
The ruling clarifies that the DGT's authority is limited to state-level tax matters and cannot extend to the interpretation or application of specific regional tax benefits established by Autonomous Communities.
The tax team reviews your specific situation.
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