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A query is made as to whether rural lease agreements benefit from tax advantages in the ITPAJD when the lessee is the holder of a priority farm or has received a first-installation grant. The DGT responds that current regulations do not provide for tax incentives for this type of contract.
Question posed: Whether there is any exemption or tax relief in the ITPAJD applicable to rural lease agreements when the lessee has been granted a first-installation aid or is the holder of a priority agricultural holding.
Law 19/1995 establishes tax benefits in Inheritance and Gift Tax and in the ITPAJD for various cases of onerous or gratuitous transfers, such as the acquisition of agricultural holdings or the establishment of mortgage loans. However, there is no tax incentive applicable to rural lease agreements.
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