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A person enquired whether the reduction for individual enterprises could be applied when inheriting rural land and PAC rights from their father. The DGT confirms it is possible, provided the conditions of the exemption under the Wealth Tax and the Succession Law are met.
Cuestión planteada Si procede aplicar la reducción prevista en el artículo 20.2 c) de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones a la adquisición mortis causa de las fincas rústicas y de los derechos de la PAC.
Para aplicar la reducción del 95% del artículo 20.2 c) de la LISD, es necesario que los bienes estuvieran exentos en el Impuesto sobre el Patrimonio por ser necesarios para una actividad habitual, personal, directa y principal fuente de renta del causante. Además, debe haber consolidación del pleno dominio en cónyuge, descendientes o adoptados y mantener la adquisición durante diez años. En este caso, al cumplirse la exención en el Impuesto sobre el Patrimonio, procede la reducción.
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