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The taxpayer exchanges an inherited plot of land for cash and the future transfer of three properties. The DGT rules that the gain is determined by the difference between the acquisition value and the higher of either the market value of the land or the value of the properties received.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas.
En permutas, la ganancia o pérdida se calcula comparando el valor de adquisición con el mayor entre el valor de mercado del bien cedido y el del recibido. Si el precio se percibe mediante pagos sucesivos y el plazo entre la entrega y el último pago supera el año, el contribuyente puede optar por imputar la renta proporcionalmente a los cobros. Asimismo, para bienes adquiridos antes de 1995, se puede aplicar una reducción sobre la parte de la ganancia generada antes de 2006 según la disposición transitoria novena de la LIRPF.
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