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V3716-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Acquisition of land for integration into a joint agricultural holding may qualify for ITPAJD reduction

The taxpayer enquires whether purchasing a new plot of land for a joint agricultural holding is exempt from ITPAJD. The DGT indicates that a 75% reduction may apply if the acquisition is integrated into the holding and meets the requirements set out in Law 19/1995.

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2016-09-05PublishedPublished 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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