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V2912-17 ·13 November 2017 ·consulta-vinculante Medium impact
Tax

75% reduction under Law 19/1995 cannot be applied to documented legal acts

The applicant inquired whether the tax benefits provided by the Agricultural Holdings Modernisation Act could be applied to the purchase of a rural estate. The Directorate General for Taxes (DGT) ruled that said reduction is not applicable to the taxed modality of documented legal acts.

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2017-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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