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V2603-22 ·22 December 2022 ·consulta-vinculante Medium impact
Tax

50% ITP reduction subject to unit income and indivisibility requirements

A query was raised regarding whether purchasing two rural estates to integrate them into a single agricultural holding allows for a 50% reduction in Transfer Tax (ITP). The Directorate-General for Tax (DGT) indicates that applying this reduction is conditional upon meeting the requirements set out in Law 19/1995.

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2022-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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