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V0673-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

A temporary usufruct over shares is deemed capital mobile income

A taxpayer donated a five-year temporary usufruct of their shares to their children, retaining the bare ownership. The DGT considers this transaction as capital mobile income, not as an increase in wealth.

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2025-04-15PublishedPublished 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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