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2021 Wealth Tax practical guide.

Due to the impact of rural land on an agricultural holding and rural lease

Regulations: Article 13, Three, Revised Text of the legal provisions of the Autonomous Community of Galicia with regard to taxes transferred by the State, approved by Legislative Decree 1/2011 of 28 July

Requirements for applying the deduction

  1. Agricultural holding

    • That the assets or rights of economic content calculated for determining the taxable base include rural land used for an agricultural holding.

    • The agricultural holding must be registered in the Register of Agricultural Exploitations of Galicia.

  2. Rural lease

    Taxpayers who transfer rural land for the same period of time, in accordance with the conditions laid down in Act 49/2003 of 26 November, on rural leases, will also be entitled to this deduction.

Amount of the deduction

100% Of the share corresponding proportionately to the aforementioned assets or rights provided that they are used for agricultural use at least during the half of the calendar year corresponding to the accrual. 100


This deduction will be incompatible with the application for the same assets or rights as exemptions from article 4 of the Wealth Tax Act, even if this exemption is partial.