MEDIUM
FISCAL Reduction of Disposition Transitoria Novena not applicable
Technical details
Summary
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.