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A taxpayer inquired whether participation in an agricultural community of property allows for a reduction in Inheritance Tax and whether the withdrawal of a joint owner falls under the merger and demerger regime. The DGT did not address the first question as it was untimely and clarified that the withdrawal of a joint owner is not covered by the special regime of the Corporate Tax Act.
Cuestión planteada 1- Si la participación del causante en una comunidad de bienes que realiza una actividad agrícola se puede entender incluida en el artículo 20.2.c) de la Ley 29/1987.
La consulta sobre la reducción por participación en comunidad de bienes agrícola es inadmitida por presentarse tras la autoliquidación del impuesto. Presuponiendo la aplicación correcta de la reducción, la separación de un comunero no impide mantenerla siempre que se mantenga el valor de adquisición sin minoración sustancial. Finalmente, la separación de un comunero no figura en las operaciones que pueden acogerse al régimen fiscal especial de fusiones, escisiones, aportaciones de activos y canje de valores de la LIS.
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