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The applicant inquires about exemptions from Transfer Tax (ITPAJD) when acquiring land without a priority farming document, and whether the sale of crops is subject to the Economic Activities Tax (IAE). The DGT clarifies that the exemption requires the farm to be classified as a priority farm, and that the sale of crops by the owner within their farming operation is not subject to the IAE.
Cuestión planteada Primera: Liquidación del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Para la exención en ITPAJD, la transmisión debe ser para la primera instalación en una explotación prioritaria, cuya condición se acredita mediante certificación de la Comunidad Autónoma o inclusión en el Catálogo General. Respecto al IAE, las actividades agrícolas y sus derivadas (como la venta de la cosecha en el lugar de la explotación) no están sujetas al impuesto. Sin embargo, la venta de productos agrícolas fuera del lugar de la explotación sí está sujeta al IAE como actividad comercial.
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