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A taxpayer inquired whether the reduction in their minimum pension supplement, caused by the profit from a property sale, could be treated as a deductible expense for the transaction. The Directorate General for Taxes (DGT) ruled that it is not an expense inherent to the sale.
Cuestión planteada Un contribuyente que percibe una pensión complementada a mínimos, transmite un inmueble obteniendo una ganancia patrimonial que da lugar a la absorción de dicho complemento por superar los límites establecidos en el texto refundido de la Ley General de la Seguridad Social. Se cuestiona en ese caso, si el importe absorbido del complemento a mínimos se puede considerara como gasto inherente a la transmisión del inmueble, a efectos del cálculo de la ganancia patrimonial a imputar en la declaración de IRPF.
El importe del complemento a mínimos absorbido no tiene consideración de gasto inherente a la transmisión para calcular la ganancia o pérdida patrimonial. Esto se debe a que dicho importe no está directamente relacionado con la venta del inmueble. Los gastos inherentes deben ser actuaciones directamente relacionadas con la compra y la venta.
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