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V1466-25 ·6 August 2025 ·consulta-vinculante Medium impact
Tax

Reduction of Disposition Transitoria Novena not applicable

The consultant asks whether the age-based reduction of Disposition Transitoria Novena can be applied when selling a property inherited in 2002. The DGT responds that it is not applicable as the property was acquired after December 31, 1994.

In 6 key points

How it affects those involved

The reduction under the Transitory Provision Ninth is not available for properties acquired after December 31, 1994.

Lifecycle

2025-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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