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A query was raised regarding whether tax reductions can be applied when donating an agricultural holding or its usufruct among members of a community of heirs who are already co-owners. The Directorate General of Taxes (DGT) ruled that the 90% reduction applies to full ownership but not to usufruct, although the 75% reduction for rural estates remains applicable.
Cuestión planteada Aplicación de la reducción prevista en el artículo 9.1 de la Ley de Modernización de las Explotaciones agrarias en el supuesto de donación de explotación agraria propiedad del usufructuario al resto de los cotitulares de la explotación prioritaria y en el caso de donación del usufructo igualmente en favor del resto de cotitulares. Aplicación de la reducción del artículo 11 de la misma ley en la donación de una finca rústica propiedad del usufructuario en favor de los demás cotitulares de la explotacíon agraria prioritaria.
La reducción del 90% del artículo 9.1 de la Ley 19/1995 procede en la donación del pleno dominio de una explotación agraria por parte de un copartícipe usufructuario a favor de los demás cotitulares. Sin embargo, no procede para la donación del usufructo, ya que falta la alteridad necesaria al no haber un nuevo titular de explotación. Por otro lado, la reducción del 75% del artículo 11 de la misma ley sí es aplicable en la donación de una finca rústica a los demás cotitulares.
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