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A taxpayer inquired whether the reduction provided for in the ninth transitional provision of the IRPF Act could be applied to the sale of commercial premises acquired in 1978 that had previously been used for economic activity. The Directorate General for Taxes (DGT) ruled that it is applicable because the assets had been ceased from business use more than three years prior to the transfer.
Cuestión planteada Cálculo de la ganancia patrimonial y en particular, si resulta de aplicación la disposición transitoria novena de la LIRPF.
Se consideran elementos patrimoniales no afectos a actividades económicas aquellos cuya desafectación se haya producido con más de tres años de antelación a la fecha de transmisión. Al cumplir este requisito y haber sido adquirido antes del 31 de diciembre de 1994, el inmueble permite aplicar la reducción sobre la parte de la ganancia generada antes del 20 de enero de 2006. La ganancia resultante se integrará en la base imponible del ahorro.
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