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V0404-18 16 February 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · explotación agraria prioritaria

Tax reduction may be requested if priority farming certification proves requirements were met at the time of accrual

A query was raised regarding whether tax benefits under Law 19/1995 can be applied without yet possessing the priority agricultural exploitation certification. The DGT ruled that the certification must prove that the requirements were satisfied at the time the tax liability accrued.

The question raised

Whether there is a possibility of benefiting from tax incentives at the time of accrual when the certification regarding the classification as a priority agricultural farm has not yet been obtained.

The DGT's ruling

The certification from the Autonomous Community must certify that, at the time the transfer tax accrues, the requirements to be considered a priority farm were met. If the certification is obtained before the self-assessment deadline, the reduction may be requested; otherwise, a refund of undue payments may be requested. The DGT warns that the Autonomous Community may have its own tax management regulations.

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