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A query was raised regarding whether properties leased since 1976 can be considered assets tied to an economic activity for the application of the ninth transitional provision of the Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) explains that the classification of the lease determines whether seniority reductions can be applied to the capital gain.
Cuestión planteada Si estas fincas tienen la consideración de elementos afectos a actividades económicas a los efectos de la aplicación de la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Si el arrendamiento es de negocio, donde se alquila una unidad económica con vida propia, las fincas se consideran afectas a una actividad económica y no se aplican los coeficientes reductores. Si el arrendamiento es de un elemento aislado, se consideran elementos no afectos y se aplican los coeficientes, salvo que el arrendamiento constituya actividad económica por cumplir los requisitos del artículo 27.2 de la LIRPF. La calificación de cada supuesto puede acreditarse por medios de prueba admitidos en derecho.
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