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V1199-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

Reduction coefficients may be applied to capital gains from the donation of housing acquired before 1994

A taxpayer inquires whether they may apply the reduction provided in the Ninth Transitional Provision of the Personal Income Tax Law after donating a property acquired in 1982. The DGT explains how to calculate the capital gain or loss and the conditions for applying said reduction.

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2021-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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