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V0193-16 20 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · coeficientes de abatimiento

Application of abatement coefficients depends on whether estate leasing is a business activity or an isolated asset

The taxpayer asks whether reduction coefficients can be applied to the capital gains from the sale of rural estates inherited in 1981 and leased since then. The DGT rules that the application of such reductions depends on whether the leasing is classified as a business lease or the leasing of an isolated asset.

The question raised

Whether the reduction coefficients may be applied when calculating the capital gain derived from the sale of the properties.

The DGT's ruling

If the lease is classified as a business lease, the properties are considered assets assigned to an economic activity and the reduction coefficients of the ninth transitional provision do not apply. If the lease is of an isolated asset, they are considered non-assigned assets and the coefficients may be applied, unless the requirements to be an economic activity are met. The classification of a business lease requires that the lessee receives an economic unit with its own independent existence.

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