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V2974-14 ·4 November 2014 ·consulta-vinculante Medium impact
Tax

AJD exemption for mortgage loans for agricultural holdings depends on compliance with Law 19/1995

A query was raised regarding whether the deed of a mortgage loan for a rural estate intended for agricultural use qualifies for an AJD exemption. The DGT indicates that the exemption is possible provided the requirements of Law 19/1995 are met.

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2014-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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