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The application of tax benefits under Law 19/1995 is consulted regarding an exchange of rural estates by a holder of a priority agricultural holding. The DGT determines that there may be an exemption from ITPyAJD and a reduction in the tax base for the acquisition, but no specific benefits under IRPF.
Question raised: Applicability of the tax benefits of Law 19/1995, of July 4, on the Modernization of Agricultural Holdings.
In ITPyAJD, voluntary exchanges of rural estates authorized by competent bodies are exempt if one of the exchangers is a holder of a priority agricultural holding and the purpose is the restructuring of holdings. For the acquisition of rural estates by a holder of a priority holding, a 75% reduction in the tax base applies. Regarding VAT, the supply of non-buildable rural land indispensable for the holding may be exempt. In IRPF, no specific tax benefits from Law 19/1995 apply.
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