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V0116-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Donating temporary usufruct of a property to a child may limit tax liability to a minimum yield if gratuitousness is proven

A property owner has enquired about the tax treatment of donating the temporary usufruct of her share of a property to her son so that he may receive the rental income. The DGT indicates that if the transaction is proven to be gratuitous, only the minimum net yield provided by law will be imputed.

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2024-02-15PublishedPublished 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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