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A query was raised regarding whether the reduction in the taxable base applies to the donation of rural estates used for agricultural activities to a niece. The Directorate General for Taxes (DGT) ruled that this reduction cannot be applied because the donee's relationship does not meet the legal requirements.
Question posed: Applicability of the reduction established in the Inheritance and Gift Tax Law, enhanced for the Autonomous Community of Andalusia by Legislative Decree 1/2009, of September 1.
The 95% reduction in the acquisition value provided for in Article 20.6 of Law 29/1987 is only applicable to transfers in favor of a spouse, descendants, or adoptees. As the donee is a niece (second-degree collateral relationship), the legal requirements to access the benefit are not met.
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