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The consultant asks whether the Ninth Transitional Provision of the LIRPF applies to the sale of a property acquired in 1968. Hacienda responds that gain or loss is attributed based on the ownership of usufruct or bare property, and that the transitional regime applies.
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 del inmueble genera una ganancia o pérdida patrimonial que se imputa a la madre por el usufructo y al consultante y su hermano por la nuda propiedad. Al haberse adquirido antes del 31 de diciembre de 1994, es aplicable la Disposición Transitoria Novena de la LIRPF. Esta norma permite una reducción sobre la parte de la ganancia generada antes del 20 de enero de 2006, sujeta a límites basados en el valor de transmisión y el resultado de operaciones anteriores.
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