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A farmer has enquired whether a tax reduction can be applied when acquiring a farm that would cause their holding to be classified as a priority farm. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that regional certification confirms the requirements for a priority farm are met at the time the tax accrues.
Cuestión planteada Si puede aplicarse la reducción prevista en el artículo 11 de la Ley 19/1995, de 4 de julio, de Modernización de las Explotaciones Agrarias, en la finca adquirida con anterioridad a constituirse como explotación agraria prioritaria, pero que con ocasión de la compra de la misma va a tramitar dicha condición de prioritaria.
La reducción del 75% en la base imponible de los impuestos por transmisión de fincas rústicas es aplicable si el titular alcanza la condición de explotación prioritaria como consecuencia de la adquisición. Para ello, la certificación de la Comunidad Autónoma debe acreditar que, en el momento del devengo del impuesto, ya concurrían los requisitos para dicha calificación. Si la certificación se obtiene antes de la autoliquidación, se aplica la reducción; si es posterior, se puede solicitar la devolución de ingresos indebidos.
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