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V3110-18 29 November 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · explotación agraria

The reduction for the acquisition of an agricultural holding applies only to the percentage corresponding to the spouse who is the holder

A holder of a priority holding inquires whether they may apply the tax reduction for the acquisition of a new farm together with their spouse. The DGT responds that the reduction must only be applied to the portion of the tax base corresponding to the spouse who is the holder according to their matrimonial economic regime.

The question raised

Question raised For the purposes of the 75% reduction in the tax base of the taxes levied on the acquisition, established in Article 11 of Law 19/1995, it is inquired

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