Back to index
V1210-21 4 May 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · superficies rústicas de dedicación forestal

The 90% reduction in transfers of forest land requires the estate to be dedicated to forestry exploitation

A query is made as to whether being located within a Natura 2000 protected area allows for the application of the 90% reduction in the tax on the transfer of rural land. The DGT responds that location alone is insufficient; it is necessary that the estate be effectively dedicated to forestry exploitation.

The question raised

Question posed: Whether, by the mere fact of being included in the protected area, the 90 percent reduction established in the fourth additional provision of Law 19/1995 on the Modernization of Agricultural Holdings may be applied.

The DGT's ruling

To access the reduction provided in the fourth additional provision of Law 19/1995, it is necessary that the estate be dedicated to forestry exploitation. If the estate is dedicated to agriculture or livestock farming, it shall not be eligible for said reduction. The fact of being included in the Natura 2000 network does not, in itself, determine compliance with the requirement of being within a protection plan for reasons of natural interest.

Email
Contact