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The taxpayer asks how to apply the ninth transitional provision of the Personal Income Tax Law (LIRPF) when selling shares acquired in 1987, 1998, and 2014. The DGT explains the reduction rules for the portion of the gain generated before 2006 based on the type of shares and their holding period.
Question posed: Application of the provisions of the ninth transitional provision of the Personal Income Tax Law, taking into account that the transfer value of all shares would not exceed 30,000 euros and that there are shares acquired prior to December 31, 1994.
If transfers since 2015 do not exceed 400,000 euros, the gain from shares acquired in 1987 may be reduced. For shares in regulated markets, the reduction is 25% for each year of holding until 1996 exceeding two years, subject to limits based on the transfer value and the 2005 Wealth Tax. For shares not admitted to trading, the reduction is 14.28% for each year of holding until 1996 exceeding two years.
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