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V2911-23 31 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The reduction provided for in the ninth transitional provision is not applicable to the transfer of an asset used in an economic activity

A taxpayer asks whether they can apply the reduction from the ninth transitional provision of the LIRPF when selling an inherited forestry estate. The DGT responds that, as it is an asset used in an economic activity, it cannot benefit from said reduction.

The question raised

Question posed: Whether the reduction provided for in the ninth transitional provision of the Tax Law is applicable in the calculation of the capital gain arising from the transfer of the forestry estate.

The DGT's ruling

The forestry estate is an asset used in an economic activity pursuant to Article 29.1.a) of the LIRPF. The ninth transitional provision only applies to capital gains from the transfer of assets not used in economic activities acquired before 1994. Therefore, as it is an asset used in an economic activity, the application of said reduction is not applicable.

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