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A query was raised regarding whether acquiring an agricultural holding through inheritance allows for the exemption under Article 20.1 of Law 19/1995, provided the acquirer is in the process of qualifying as a priority holding. The DGT ruled that the transfer itself does not convert the holding into a priority one, and there is no legal provision that allows for the deferral of the tax benefit.
Cuestión planteada Aplicabilidad de la exención prevista en el artículo 20.1 de la Ley 19/1995, de Modernización de las Explotaciones Agrarias.
La adquisición mortis causa no determina que la explotación pase a ser prioritaria, pues se requiere el transcurso del tiempo y la adquisición de conocimientos de capacitación agraria. Al no existir norma que permita el diferimiento del beneficio fiscal del artículo 20.1 de la Ley 19/1995, la exención solo se aplica en el momento de la transmisión. Por tanto, no procede aplicar exención alguna en el Impuesto sobre Sucesiones y Donaciones.
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