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The taxpayer inquired whether the reduction percentages from the ninth transitional provision of the Personal Income Tax Act (LIRPF) apply to the sale of a property acquired as bare ownership in 1986, with full ownership being consolidated in 2007 following the death of the usufructuary. The Directorate General of Taxes (DGT) ruled that the acquisition date is the date of the deceased's death (1986) and that the consolidation of ownership does not constitute a new acquisition.
This ruling clarifies that the date of acquisition for tax purposes in inheritance cases is the date of death, preventing the loss of tax benefits due to the subsequent consolidation of full ownership.
The tax team reviews your specific situation.
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