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A query was raised regarding Personal Income Tax (IRPF) treatment when establishing a usufruct right over securities for profit. The Directorate General for Taxes (DGT) indicates that this act is classified as income from movable capital and that, if carried out free of charge, there is a presumption of onerousness.
This ruling clarifies the tax classification of usufruct rights over securities, establishing that such arrangements are treated as movable capital income and implying that gratuitous transfers may be subject to taxation based on the presumption of onerousness.
The tax team reviews your specific situation.
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