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V3110-18 ·29 November 2018 ·consulta-vinculante Medium impact
Tax

The reduction for the acquisition of an agricultural holding applies only to the percentage corresponding to the spouse who is the holder

A holder of a priority holding inquires whether they may apply the tax reduction for the acquisition of a new farm together with their spouse. The DGT responds that the reduction must only be applied to the portion of the tax base corresponding to the spouse who is the holder according to their matrimonial economic regime.

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Lifecycle

2018-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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