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A taxpayer inquired whether the reduction provided for in the 9th Transitional Provision of the IRPF Act could be applied to the sale of a plot of land partially inherited in 1985 and partially purchased in 2008. The Directorate General for Taxes (DGT) ruled that the reduction is only applicable to the portion of the capital gain corresponding to the fraction acquired before 31 December 1994.
Cuestión planteada Conocer si es posible aplicar a la ganancia patrimonial generada la Disposición Transitoria 9ª de la LIRPF y sobre qué parte.
La reducción de la DT 9ª de la LIRPF se aplica a la parte de la ganancia patrimonial que proporcionalmente corresponda a los elementos adquiridos antes del 31 de diciembre de 1994. Para la parte adquirida a título lucrativo (herencia), el valor de adquisición es el de las normas del Impuesto sobre Sucesiones y Donaciones. Para la parte adquirida a título oneroso (compra), el valor es el importe real de la compra más gastos y tributos inherentes. La aplicación de la reducción depende de si la suma de los valores de transmisión no supera los 400.000 euros según los cálculos de la norma.
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