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The applicant enquires whether the reduction provided for in the ninth transitional provision of the Personal Income Tax Act (LIRPF) can be applied to the sale of shares acquired during the 1990s. The Directorate General for Tax (DGT) explains how to calculate capital gains and the conditions required to apply said reduction.
Cuestión planteada Posibilidad de aplicar la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas en el supuesto de que transmitiera dichas acciones a partir de 1 de enero de 2015.
La transmisión de acciones genera una ganancia o pérdida patrimonial por la diferencia entre el valor de adquisición y el de transmisión. Para acciones admitidas en mercados regulados, la parte de la ganancia generada antes del 20 de enero de 2006 se determina usando el valor a efectos del Impuesto sobre el Patrimonio de 2005. La reducción de la disposición transitoria novena es aplicable según los límites de valor de transmisión y el número de años de permanencia.
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