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The applicant asks how to determine the tax base when purchasing rural property together with the seller's single payment rights. The DGT rules that if the transfer of rights is ancillary to the transfer of the property, it will follow the same tax regime as the land.
Cuestión planteada Determinación de la base imponible correspondiente a la operación consultada.
Si la cesión de derechos de pago único acompaña a la cesión de hectáreas admisibles, se considera una prestación accesoria que sigue el régimen de la operación principal (el terreno). Por tanto, si la finca rústica está exenta según el artículo 20.uno.20º de la Ley 37/1992, los derechos también lo estarán. La base imponible será la contraprestación fijada para la operación en el momento del devengo.
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