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Practical Heritage Manual 2019.

For the allocation of rustic land to an agricultural holding and rustic leasing

Regulations: Art. 13 ter.Four Legislative Decree 1/2011

  • Requirements for applying the deduction
    1. Agricultural exploitation
      • That among the assets or rights of economic content computed for the determination of the tax base are included rustic lands assigned to an agricultural exploitation .
      • The agricultural holding must be registered in the Registry of Agricultural Holdings of Galicia. The term "agricultural holding" will be the one defined in Law 19/1995, of July 4, on the modernization of agricultural holdings.
    2. Tourist rental

      Taxpayers who lease rustic land for the same period of time, in accordance with the conditions established in Law 49/2003, of November 26, on rustic leases will also be entitled to this deduction

  • Amount of deduction

    100% of the part of the quota that proportionally corresponds to the aforementioned assets or rights, provided that they are assigned to the agricultural operation for at least half of the calendar year corresponding to the accrual.

  • Incompatibility

    This deduction will be incompatible with the application to the same assets or rights of the exemptions of article of the Wealth Tax Law, even if said exemption is partial.