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A taxpayer inquired whether they could apply the reduction under the ninth transitional provision of the Personal Income Tax Act (LIRPF) regarding the sale of a commercial premises acquired in 1989. The Directorate General for Taxes (DGT) ruled that this is only possible if the property is not used for an economic activity or if it was decommissioned from such use more than three years ago.
Cuestión planteada Si es aplicable la disposición transitoria novena de la ley del impuesto, teniendo en cuenta que el local lo adquirió en 1989.
La disposición transitoria novena de la LIRPF se aplica a ganancias patrimoniales de elementos no afectos a actividades económicas o desafectados con más de tres años de antelación. El arrendamiento de inmuebles solo se considera actividad económica si se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Si el arrendamiento constituye actividad económica, no es aplicable la reducción de la citada disposición transitoria.
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