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V0105-23 ·1 February 2023 ·consulta-vinculante Medium impact
Tax

IIVTNU not payable upon consolidation of ownership following extinction of usufruct due to death

The applicant inquired whether the consolidation of ownership by the bare owner, following the death of the usufructuary, triggers the tax. The DGT ruled that no transfer or creation of rights occurs, but rather a recovery of powers by the owner.

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2023-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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