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A farmer with priority exploitation status enquired whether, upon segregating and selling a dryland plot from a property acquired with a tax reduction, they would only be liable for the proportional part of the unpaid tax. The DGT ruled that, if the segregation is real, the non-compliance only affects the portion being transferred.
Cuestión planteada Si al segregar y enajenar la parcela de secano de las parcelas de regadío de la finca comprada en 2013, y cuya compra se benefició de la reducción del 75 por 100 del artículo 11 de la Ley 19/1995, deberá pagar solamente la parte proporcional del impuesto correspondiente que hubiese dejado de ingresar como consecuencia de la reducción practicada.
Si la segregación se realiza mediante escritura pública e inscripción en el Registro de la Propiedad, se entiende que la exención solo se incumple en la parte que se transmite. El resto de la finca sigue cumpliendo los requisitos de la Ley 19/1995, ya que la transmisión no afecta a la condición de agricultor con explotación prioritaria. En tal caso, solo se deberá justificar el pago del impuesto y los intereses correspondientes a la parte de la finca que se enajena.
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