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A owner of rural property acquired in 1985 has requested guidance on calculating capital gains or losses when transferring the asset to a company. The DGT clarifies that the transitional regime for assets acquired before 1995 must be applied, allowing for a reduction on the portion of the gain generated before 2006, subject to certain transfer value limits.
Cuestión planteada Forma de cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La ganancia o pérdida patrimonial es la diferencia entre los valores de transmisión y adquisición según los artículos 35 y 36 de la LIRPF. Para bienes adquiridos antes del 31 de diciembre de 1994, la disposición transitoria novena permite una reducción sobre la parte de la ganancia generada antes del 20 de enero de 2006. Esta reducción depende de que la suma del valor de transmisión y el resultado de operaciones anteriores no supere los 400.000 euros, aplicando un coeficiente del 11,11% por cada año de permanencia desde la adquisición hasta el 31 de diciembre de 1996 (excluyendo los dos primeros años).
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