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V3264-18 ·26 December 2018 ·consulta-vinculante Medium impact
Tax

Splitting a property does not result in the loss of tax reductions on transfer tax

A taxpayer inquired whether dividing a property into plots after receiving a tax reduction for agricultural exploitation would lead to penalties. The DGT ruled that segregation does not constitute a legal change in ownership and therefore does not affect the benefit; however, selling one of the plots within five years would require the repayment of the reduction.

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2018-12-26PublishedPublished 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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