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V3514-20 ·9 December 2020 ·consulta-vinculante Medium impact
Tax

Exchange of rural estates may be exempt from ITPAJD if restructuring and authorisation requirements are met

An entity has requested clarification on whether the exemption for the exchange of rural estates can be applied when restructuring agricultural holdings. The DGT indicates that, although the purpose aligns with the law, prior authorisation from the competent bodies is required for the exchange operation.

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2020-12-09PublishedPublished 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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