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A taxpayer has enquired about the taxation of the progressive sale of their personal library. The DGT has ruled that, as this does not constitute an economic activity, the sale generates capital gains or losses based on the difference between the acquisition value and the transfer value.
Cuestión planteada Tributación en el IRPF de la venta progresiva de los libros que forman parte de esta biblioteca personal.
La venta de libros de una biblioteca personal constituye una alteración patrimonial que genera ganancias o pérdidas patrimoniales. No se computarán pérdidas patrimoniales si estas se deben al consumo normal de bienes de consumo duradero. Para libros adquiridos antes de 31 de diciembre de 1994, se aplicarán las reglas de la disposición transitoria novena de la Ley del IRPF. El contribuyente debe acreditar el valor y la fecha de adquisición y venta mediante los medios de prueba admitidos en Derecho.
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