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A taxpayer has enquired whether the reduction provided for in the ninth transitional provision of the Personal Income Tax Act (LIRPF) can be applied when selling properties acquired in 1991. The Directorate General for Taxes (DGT) explains how to calculate this reduction based on the transfer value and whether it exceeds 400,000 euros.
Cuestión planteada Posibilidad de aplicar la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La disposición transitoria novena permite una reducción sobre la parte de la ganancia patrimonial generada antes del 20 de enero de 2006 para elementos adquiridos antes del 31 de diciembre de 1994. Si la suma del valor de transmisión y la ganancia anterior a 2006 es inferior a 400.000 euros, se aplica un coeficiente del 11,11% por cada año de permanencia desde la adquisición hasta el 31 de diciembre de 1996 (excluyendo los dos primeros años). Si la suma supera los 400.000 euros, la reducción solo se aplica proporcionalmente a la parte que no exceda dicho límite. Si el resultado de la operación es superior a 400.000 euros, no se aplica reducción alguna.
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