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A livestock farmer with a priority agricultural holding enquires whether tax reductions can be applied when acquiring a plot they already farm as a tenant. The DGT determines that the reductions for the transfer of an entire holding or for completing a boundary do not apply, but the reduction for the partial transfer of rural estates does.
Cuestión planteada Primero: Si podría aplicarse la reducción que establece el artículo 10.1 de la Ley 19/1995, de 4 de julio, de Modernización de las Explotaciones Agrarias.
No procede la reducción del artículo 9 porque la adquisición de una parcela ya explotada no supone una transmisión 'en favor de otro titular', sino que la explotación sigue siendo la misma. Tampoco aplica la exención del artículo 10 porque la explotación prioritaria ya está constituida y no se busca completar una linde para constituirla. No obstante, sí es aplicable la reducción del artículo 11 por la transmisión de una finca rústica a favor de un titular de explotación prioritaria, cumpliendo los requisitos legales.
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