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A query was raised regarding whether the donation or transfer upon death of an agricultural holding to a person who is already a co-owner of a priority holding allows for tax benefits. The DGT indicates that this is possible provided the acquirer maintains or attains the status of a priority holding owner.
Cuestión planteada Si una vez reconocida la titularidad compartida, actualmente en trámite, de la explotación agraria prioritaria del cónyuge, la donación a la hija tendría derecho a los beneficios fiscales previstos en los artículos 9 y 11 de la Ley de modernización de las explotaciones agrarias. Incidencia temporal de la condición de cotitularidad. La misma cuestión en caso de tratarse de transmisión "mortis causa". Efectos en el Impuesto sobre la Renta de las Personas Físicas respecto de la ganancia patrimonial del transmitente.
La aplicación de las reducciones de los artículos 9 y 11 de la Ley 19/1995 exige que el adquirente sea titular de una explotación prioritaria, ya sea de forma previa o por consecuencia de la adquisición. En ambos supuestos, tanto donación como transmisión mortis causa, el beneficio es aplicable si no se altera la condición de prioritaria del adquirente. No existen beneficios fiscales en el IRPF derivados de la Ley 19/1995 al haber expirado su vigencia en 2002.
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