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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
Agricultural holdings with shared ownership: 30 days to submit subsidy application via integrated management and control system
BOE-A-2026-14763
Agricultural enterprises in Andalusia and Extremadura: 3 months to submit damage compensation claims
BOE-A-2026-4644
Suppression of Disposition 3 in Royal Decree 159/2023 to improve animal welfare in farming and aquaculture
BOE-A-2026-2727
Exemption not applicable in agricultural property transmission unless for first establishment
V0102-26
Exchange of rural estates may be exempt from ITPAJD if restructuring and authorisation requirements are met
V3514-20
10% VAT rate applies to technical assistance for agricultural or livestock holdings
V0373-20
AJD tax exemption maintained for mortgage loans for the acquisition of agricultural holdings
V0179-20
Priority farm status can be proven via regional certification or inclusion in the General Catalogue
V0150-20
75% reduction under Law 19/1995 cannot be applied to documented legal acts
V2912-17
DGT cannot rule on the application of Andalusian regional tax reductions for agricultural holdings due to jurisdictional limits
V2454-17
75% Inheritance Tax reduction applies if acquisition increases a priority farming business
V5211-16
Reduced 10% VAT rate applies to fumigation and waste collection services subject to specific requirements
V3058-16
95% Inheritance and Gift Tax reduction applicable to donations of shares in a SAT
V1563-15
AJD exemption for mortgage loans for agricultural holdings depends on compliance with Law 19/1995
V2974-14
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