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The query examines whether the reduction for the modernisation of agricultural holdings and the enhancement for being a young farmer apply in an inheritance case. The DGT rules that the reduction is applicable to an heir who already held a priority holding and expands it, but not to an heir who did not meet the training requirements at the time of death.
Cuestión planteada Aplicación de los beneficios fiscales previstos en el artículo 11 de la Ley de Modernización de las Explotaciones Agrarias. Aplicabilidad de la mejora de diez puntos en la reducción conforme al artículo 20.2 de la Ley al ser la heredera agricultora joven.
La reducción del 75% en la base imponible del Impuesto sobre Sucesiones exige que la adquisición sea en favor de un titular de explotación prioritaria que no pierda o que alcance dicha condición por la adquisición. En el caso de un heredero que ya tenía una explotación prioritaria y aumenta su superficie, procede la reducción. No procede la reducción ni la mejora del artículo 20.2 si el heredero no era titular de explotación prioritaria ni alcanza dicha condición en la fecha del devengo por no cumplir requisitos como la capacitación.
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