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A taxpayer has enquired whether the Ninth Transitional Provision of the Personal Income Tax Act (LIRPF) can be applied when selling a rural estate inherited in 1978. The Directorate General for Taxes (DGT) explains how to calculate the reduction on gains generated before 2006 based on the transfer value and the years of ownership.
Cuestión planteada Solicita conocer si le es de aplicación la Disposición Transitoria Novena de la Ley del Impuesto sobre la Renta de las Personas Físicas de cara a determinar la posible ganancia o pérdida patrimonial en la transmisión.
La transmisión genera una ganancia o pérdida patrimonial según el artículo 33 de la LIRPF. Para elementos adquiridos antes del 31 de diciembre de 1994, la Disposición Transitoria Novena permite una reducción sobre la parte de la ganancia generada antes del 20 de enero de 2006. El cálculo de dicha reducción depende de si el valor de transmisión y otros elementos cumplen ciertos umbrales de 400.000 euros y del número de años de permanencia hasta el 31 de diciembre de 1996.
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