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The consultant asks whether the age-based reduction of Disposition Transitoria Novena can be applied when selling a property inherited in 2002. The DGT responds that it is not applicable as the property was acquired after December 31, 1994.
Question posed: Request to determine whether the Ninth Transitional Provision of the Personal Income Tax Law is applicable for the purpose of determining the potential capital gain or loss upon transfer.
The Ninth Transitional Provision of the Personal Income Tax Law applies only to assets acquired before December 31, 1994. In the case of inheritances, the date of acquisition is the date of the decedent's death. As the property was acquired in 2002, the temporal requirement to access the transitional regime for the reduction of gains is not met.
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