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A US resident has enquired whether abatement coefficients can be applied to the portion of a property acquired via inheritance in 1988. The Directorate General for Taxes (DGT) has ruled that the gain must be calculated in accordance with Personal Income Tax (IRPF) regulations and that the transitional reduction regime for assets acquired before 1995 is applicable.
Question raised - The taxpayer asks whether it is possible to apply abatement coefficients for the portion acquired in 1988, i.e., €165,500.
The capital gain from the sale of real estate located in Spain by a non-resident is calculated following the rules of the Personal Income Tax (IRPF). In the case of inheritance, the acquisition value is that resulting from the rules of the Inheritance and Gift Tax. The reduction provided by the ninth transitional provision of the LIRPF is applicable to the portion of the gain generated before January 20, 2006, provided that the transfer value limits established in said provision are met.
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