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The taxpayer asks whether contributing an agricultural holding to a company constitutes a breach of the obligation not to sell, lease, or transfer the land required to maintain tax relief under Law 19/1995. The DGT rules that such a contribution does indeed lead to the loss of the tax benefit.
Cuestión planteada Si incumple el requisito de no enajenar, arrendar o ceder la finca, y por lo tanto supone tener que restituir la cantidad dejada de ingresar por el Impuesto sobre Transmisiones Patrimoniales Onerosas
La aportación de la rama de actividad con ocasión de la constitución de una sociedad hace al aportante perder el beneficio fiscal de la adquisición de la explotación prioritaria si no han transcurrido cinco años. Los términos enajenar, arrendar o ceder deben interpretarse según su sentido jurídico, técnico o usual, lo que incluye supuestos donde la titularidad de uso y disfrute pasa a personalidades jurídicas diferentes. Al no incluirse las aportaciones sociales como excepción, se entiende que quedan comprendidas en la prohibición.
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