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Los consultantes preguntan si transferir fondos de una cuenta donde su madre tiene el usufructo y ellos la nuda propiedad constituye un hecho imponible en el ISD. La DGT señala que si la madre no figura como titular usufructuaria en la cuenta de destino, se produce la extinción del usufructo por consolidación del dominio mediante el negocio jurídico realizado.
The tax team reviews your specific situation.
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