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Practical Heritage Manual 2021.

Due to the impact of rural land on agricultural exploitation and rural leasing

Regulations: Art. 13 ter.Tres, Consolidated text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

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.

  2. Rustic Lease

    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.