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Practical Heritage Manual 2022.

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

Regulations: Art. 13 ter.Three Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding 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 goods or rights of economic content computed for the determination of the tax base include rural land used for agricultural exploitation .

    • The agricultural holding must be registered in the Registry of Agricultural Holdings of Galicia.

  2. Rustic lease

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

Deduction amount

100 percent of the part of the quota that proportionally corresponds to the aforementioned goods or rights as long as they are used for agricultural exploitation for at least half of the calendar year corresponding to the accrual.


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