Transitional regime applicable to capital gains derived from assets acquired before December 31, 1994 (reduction or reduction percentages)
Regulations: ninth transitional provision Law IRPF
Once the capital gain obtained has been determined, applying the general rules discussed in the previous section or, where appropriate, any of the special rules examined in the following section, its amount may be subject to reduction by applying the corresponding reduction percentages or by lowering the transitional regime, provided that the value of all transfers made from 1 January 2015 with the right to apply the percentages does not exceed 400,000 euros.