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A taxpayer inquired how to apply the reduction under the ninth transitional provision of the Personal Income Tax Act (LIRPF) after selling shares and real estate in the same year, with the total transfer value exceeding €400,000. The Directorate General for Taxes (DGT) clarified that the €400,000 limit applies jointly to all transferred assets since 2015.
Question posed: Application of the ninth transitional provision of the Personal Income Tax Law to the capital gains obtained from the transfer of said assets.
The reduction provided for in the ninth transitional provision applies independently to each transfer, but the 400,000 euro limit is calculated based on the aggregate transfer values of all assets to which the reduction is applied since January 1, 2015. If the sum of the transfer values exceeds 400,000 euros, no reduction shall be applied to the portion of the gain generated before January 2006. It is not possible to choose to apply the reduction only to a portion of the transfer value in order to not exceed the limit.
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