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The taxpayer inquires about applying the reduction coefficients from the ninth transitional provision of the IRPF Act when redeeming fund units acquired in 1993. The DGT explains the gain calculation and the requirement to disclose the accumulated transfer value to ensure the correct application of the reduction and withholding tax.
Cuestión planteada Forma de aplicar los coeficientes reductores de la ganancia patrimonial previstos en la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas en el reembolso de las citadas participaciones.
Para aplicar la reducción de la disposición transitoria novena en participaciones adquiridas antes de 1995, se debe calcular la parte de la ganancia generada antes de 2006 usando el valor a efectos del Impuesto sobre el Patrimonio de 2005. Existe un límite de 400.000 euros para el conjunto de valores de transmisión de elementos acogidos a este régimen desde 2015. Para que la entidad aplique estas previsiones en la retención, el contribuyente debe comunicar por escrito el valor de transmisión de todos los elementos transmitidos desde 2015 sujetos a este régimen antes de que nazca la obligación de retener.
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