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A taxpayer inquired about the Personal Income Tax (IRPF) treatment regarding the sale of personal property (gym machinery). The Directorate General for Tax (DGT) clarified that if the assets are tied to an economic activity, the result must be calculated using the book value as the acquisition value.
Cuestión planteada Tributación en el IRPF de la referida venta.
Si los elementos transmitidos están afectos a una actividad económica, la ganancia o pérdida patrimonial se determina por la diferencia entre el importe real de enajenación (siempre que no sea inferior al valor normal de mercado) y el valor contable de los elementos. El valor contable debe tener en cuenta las amortizaciones fiscalmente deducibles y la amortización mínima. Si los bienes no estuvieran afectos a una actividad económica, se aplicaría la regla general de diferencia entre valor de transmisión y valor de adquisición según el artículo 35 de la Ley.
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