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An individual who is not a business owner sells a right to use a parking space for a term of 50 years. The DGT has determined that the transaction is subject to ITP and that capital gains or losses for IRPF must be calculated by adjusting the acquisition value to the remaining term of the right.
Cuestión planteada Tributación de la venta en el Impuesto sobre Tranmisiones Patrimoniales y en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión del derecho de uso por una persona física no empresaria está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP y AJD. En el IRPF, la venta genera una ganancia o pérdida patrimonial por la diferencia entre los valores de adquisición y transmisión. El valor de adquisición debe minorarse proporcionalmente por el tiempo transcurrido desde el inicio de la cesión hasta la venta, ya que el derecho se ha consumido parcialmente.
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