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A query was made regarding the taxation of the sale of an olive grove acquired through inheritance that is used for agricultural activity. The DGT ruled that the transaction generates a capital gain or loss derived from an asset used in an economic activity.
Question posed: Taxation in the Personal Income Tax (IRPF) regarding the sale of the aforementioned rural estate.
The capital gain or loss is determined by the difference between the transfer value and the acquisition value. As it is an asset used for an economic activity, the acquisition value shall be the book value, reduced by the tax-deductible depreciation. The result must be included in the transferor's savings tax base.
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