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The taxpayer enquires about the tax treatment of the sale of a plot of land acquired through inheritance in 1971. The DGT explains how to calculate the capital gain or loss and how to apply the reduction applicable to assets acquired before 1994.
Cuestión planteada Tratamiento fiscal de dicha venta en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión genera una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. El valor de adquisición será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, más los gastos y tributos inherentes. Para elementos adquiridos antes del 31 de diciembre de 1994, se puede aplicar una reducción sobre la parte de la ganancia generada antes del 20 de enero de 2006, según la disposición transitoria novena de la LIRPF.
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