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V2628-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Applicability of the 1994 acquisition reduction to the transfer of usufruct and bare property

The consultant asks whether the Ninth Transitional Provision of the LIRPF applies to the sale of a property acquired in 1968. Hacienda responds that gain or loss is attributed based on the ownership of usufruct or bare property, and that the transitional regime applies.

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2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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