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V0292-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of a property with bare ownership and usufruct determined by source

The consultant asks how to calculate the acquisition value of a property to determine the patrimonial gain after the consolidation of ownership upon the death of the usufructuary. The DGT responds that the acquisition value of bare ownership acquired for consideration and the value of the usufruct acquired on a profitable title shall be summed, in accordance with the rules of the Inheritance and Gifts Tax.

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2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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