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The inquirer asks about the taxation of a property sale involving a home purchased 34 years ago. The DGT explains how to calculate capital gains or losses and the potential application of reduction coefficients.
Cuestión planteada Tributación.
La transmisión de la vivienda genera una ganancia o pérdida patrimonial por la variación del valor del patrimonio. El importe se determina por la diferencia entre el valor de transmisión y el de adquisición. Si la vivienda no está afecta a actividad económica o fue desafectada hace más de tres años, podrían aplicarse los coeficientes de reducción de la disposición transitoria novena de la LIRPF por haber sido adquirida antes de 1995. La ganancia se integrará en la base imponible del ahorro.
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