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A married couple under the community property regime (gananciales) inquired whether the €400,000 limit for the reduction under the ninth transitional provision applies jointly or individually. The Directorate General of Taxes (DGT) ruled that this limit must be applied individually to each taxpayer, based on their respective ownership percentage.
Cuestión planteada Si el límite de 400.000 euros para aplicar la reducción prevista en la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas a la ganancia patrimonial que obtengan por la transmisión de dicha vivienda se aplica de forma individual para cada uno de los cónyuges o de forma conjunta.
La cuantía de 400.000 euros para aplicar la reducción sobre la ganancia patrimonial de elementos adquiridos antes de 1995 debe ser tenida en cuenta por cada contribuyente de forma individual. En casos de titularidad compartida, el valor de transmisión que se debe considerar para cada uno es el que corresponda a su porcentaje de titularidad en el bien.
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