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A taxpayer has enquired about the taxation of clothing purchased in previous decades. The Directorate General of Taxes (DGT) has ruled that, if carried out on a private basis, the sale generates a capital gain or loss.
Cuestión planteada Tributación de la venta en el Impuesto sobre la Renta de las Personas Físicas.
La venta de ropa en el ámbito particular constituye una ganancia o pérdida patrimonial según el artículo 33 de la LIRPF. No se computarán como pérdidas patrimoniales aquellas debidas al consumo, por lo que no procede computar pérdida si la disminución de valor viene por su utilización normal. El valor de adquisición y transmisión se determinará según los artículos 34 y 35 de la LIRPF, y el valor de adquisición podrá acreditarse por los medios de prueba admitidos en Derecho.
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