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The taxpayer inquired whether the reduction provided for in the ninth transitional provision of the Personal Income Tax Act (LIRPF) could be applied to the sale of premises acquired before 1994. The Directorate General for Taxes (DGT) ruled that, provided the lease does not constitute an economic activity, the gain is classified as capital gains and the reduction may be applied subject to certain limits.
Cuestión planteada Si podrían aplicar los coeficientes reductores previstos en la disposición transitoria novena de la ley del Impuesto sobre la Renta de las Personas Físicas.
Si el arrendamiento del inmueble no cuenta con al menos un empleado con contrato laboral a jornada completa, las rentas son rendimientos del capital inmobiliario. En este caso, al ser un elemento no afecto a actividad económica adquirido antes del 31 de diciembre de 1994, procede la reducción de la disposición transitoria novena sobre la parte de la ganancia generada antes de 20 de enero de 2006. La aplicación de la reducción depende de que el valor de transmisión no supere los 400.000 euros, según los cálculos de proporcionalidad establecidos.
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