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The taxpayer inquired whether the reduction percentages from the ninth transitional provision of the Personal Income Tax Act (LIRPF) apply to the sale of a property acquired as bare ownership in 1986, with full ownership being consolidated in 2007 following the death of the usufructuary. The Directorate General of Taxes (DGT) ruled that the acquisition date is the date of the deceased's death (1986) and that the consolidation of ownership does not constitute a new acquisition.
Cuestión planteada Si a la ganancia patrimonial obtenida en la venta de la vivienda se le puede aplicar los porcentajes reductores a que se refiere la disposición transitoria novena de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas aunque la consolidación del pleno dominio se produjo en 2007.
La fecha de adquisición de un inmueble por herencia es la del fallecimiento del causante, ya que los efectos de la aceptación se retrotraen a ese momento. La extinción del usufructo por muerte del usufructuario no supone una nueva adquisición para el propietario, sino la recuperación de las facultades de goce. Por tanto, si la adquisición se produjo en 1986, es aplicable la reducción de la disposición transitoria novena a la ganancia patrimonial de la venta.
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