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A consultation was made regarding the possibility of applying the enhanced reduction for kinship, followed by the specific Andalusian reduction for the acquisition of agricultural holdings. The DGT responded that it cannot rule on the application of said regional reduction as doing so would infringe upon the jurisdiction of the Autonomous Community.
Cuestión planteada Interpretación del alcance del artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones en relación con determinadas reducciones en el impuesto establecidas en la legislación andaluza.
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