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An entity has requested clarification on whether the exemption for the exchange of rural estates can be applied when restructuring agricultural holdings. The DGT indicates that, although the purpose aligns with the law, prior authorisation from the competent bodies is required for the exchange operation.
Cuestión planteada Si puede aplicarse la reducción que establece el artículo 12 de la Ley 19/1995, de 4 de julio, de Modernización de las Explotaciones Agrarias.
Las permutas voluntarias de fincas rústicas pueden estar exentas en el impuesto sobre transmisiones patrimoniales si uno de los permutantes es titular de una explotación agraria prioritaria y la operación busca reestructurar explotaciones. Sin embargo, para aplicar la exención del artículo 12 de la Ley 19/1995, es requisito indispensable que la permuta cuente con la previa autorización de los organismos competentes. Por otro lado, la adquisición de una finca por un titular de explotación prioritaria permite una reducción del 75% en la base imponible sin necesidad de autorización previa para dicho beneficio.
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