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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.
Cuestión planteada Existencia de una pérdida patrimonial en el IRPF.
La transmisión de un derecho de uso de plaza de aparcamiento genera una ganancia o pérdida patrimonial por la diferencia entre los valores de adquisición y transmisión. El valor de adquisición debe minorarse proporcionalmente por el tiempo transcurrido desde la compra hasta la venta, ya que el derecho se consume con el paso del tiempo. Según el artículo 33.5.b) de la Ley 35/2006, no se computarán como pérdidas patrimoniales aquellas debidas al consumo.
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