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V2454-17 3 October 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducciones autonómicas

DGT cannot rule on the application of Andalusian regional tax reductions for agricultural holdings due to jurisdictional limits

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.

The question raised

Interpretation of the scope of Article 20.2.c) of the Inheritance and Gift Tax Law in relation to certain tax reductions established in Andalusian legislation.

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