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V3615-20 ·21 December 2020 ·consulta-vinculante Medium impact
Tax

There are no exemptions or tax reliefs in the ITPAJD for rural lease agreements

A query is made as to whether rural lease agreements benefit from tax advantages in the ITPAJD when the lessee is the holder of a priority farm or has received a first-installation grant. The DGT responds that current regulations do not provide for tax incentives for this type of contract.

In 6 key points

Lifecycle

2020-12-21PublishedPublished 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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