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V2587-25 22 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos netos

Possibility of applying 30% reduction for gains from inherited properties with generation period exceeding two years

The consultant asks whether the 30% reduction under article 32.1 of the LIRPF can be applied when selling inherited properties, declaring through objective estimation. The DGT responds that this is possible provided certain legal requirements are met.

The question raised

Taking into account that the income will be declared according to the objective estimation method in the Personal Income Tax (IRPF), the possibility of applying the reduction in Article 32.1 of the Personal Income Tax Law for income from economic activities whose generation period exceeds two years.

The DGT's ruling

The 30% reduction on net income with a generation period exceeding two years is applicable when imputed in a single tax period. However, it shall not apply if the income derives from the exercise of an economic activity that regularly or habitually obtains this type of income. The amount to which the reduction is applied may not exceed 300,000 euros per year.

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