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V1182-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of a parking usage right may result in an undeductible patrimonial loss

A taxpayer asks whether the sale of a parking space usage right results in a patrimonial loss for income tax. The DGT states that the acquisition value must be proportionally reduced by the time elapsed and that consumption-related losses are not deductible.

The question raised

Existence of a capital loss in Personal Income Tax (IRPF).

The DGT's ruling

The transfer of a right to use a parking space generates a capital gain or loss based on the difference between the acquisition and transfer values. The acquisition value must be proportionally reduced by the time elapsed from purchase to sale, as the right is consumed over time. Pursuant to Article 33.5.b) of Law 35/2006, those losses due to consumption shall not be computed as capital losses.

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