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A taxpayer has enquired about applying the reduction coefficients of the ninth transitional provision after selling a home and a garage acquired on different dates. The DGT clarifies that the reduction only applies to the portion of the gain generated before 2006 and is subject to certain transmission value limits.
Cuestión planteada Forma de aplicar los coeficientes reductores de la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La reducción de la DT 9 se aplica sobre la parte de la ganancia patrimonial generada antes del 20 de enero de 2006. Si la suma del valor de transmisión y la ganancia previa es inferior a 400.000 euros, se aplica el coeficiente del 11,11% por cada año de permanencia desde la adquisición hasta el 31 de diciembre de 1996 (excluyendo dos años). Si se supera dicho límite, la reducción se aplica proporcionalmente hasta alcanzar los 400.000 euros. En este caso, la reducción solo aplica a la totalidad de la vivienda y al 50% de la ganancia del garaje por sus fechas de adquisición.
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