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V0629-25 4 April 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · reducción

Reduction of 75% on rural property transfer applies only to spouse's share

A taxpayer asks whether to repay the bonus received when purchasing rural land in a joint venture upon dissolving the society and transferring usufruct to their spouse. The DGT states that the reduction applies only to the portion corresponding to the spouse as owner of the farm.

The question raised

Whether the portion applied as a tax credit as a consequence of the reduction applied when transferring the usufruct of his share to his wife must be repaid.

The DGT's ruling

The 75% reduction for the transfer of rural estates must be applied strictly to the percentage corresponding to the spouse who is the holder of the agricultural holding according to their matrimonial property regime. Under the community property regime, this means that the reduction only applies to the 50% corresponding to the holder. The taxpayer should not have applied the reduction to their acquired share, as the holder of the agricultural holding is his wife.

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