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A query was made regarding the taxation of jewellery sales by an individual. The Directorate-General for Taxes (DGT) ruled that, as this is not part of an economic activity, the sale generates capital gains or losses based on the difference between the acquisition value and the transfer value.
Cuestión planteada Tributación de la venta de joyas por la consultante por el Impuesto sobre la Renta de las Personas Físicas.
La venta de joyas que forman parte del patrimonio personal genera ganancias o pérdidas patrimoniales. No se computarán como pérdidas las debidas al consumo, por lo que no procede computar pérdida si la disminución de valor viene por su utilización normal. Si las joyas se adquirieron antes de 1994, se aplicarán las reducciones de la disposición transitoria novena. El valor de adquisición y la fecha de compra pueden acreditarse por los medios de prueba admitidos en Derecho.
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