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V3228-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

The reduction for agricultural exploitation cannot be applied to the donation of a farm to a partner

A son wishes to receive the donation of land from his mother to integrate it into the agricultural exploitation of a civil society. The DGT rules that the 75% reduction is not applicable because the acquirer does not achieve nor maintain the status of holder of a priority exploitation.

Lifecycle

2018-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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