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A taxpayer has enquired about the taxation of the establishment of a usufruct over shares 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, it is presumed to involve remuneration based on its market value.
This ruling clarifies that the gratuitous establishment of a usufruct over shares is not treated as a gift for tax purposes but is instead presumed to be a remunerated transaction at market value, affecting how income from movable capital is reported.
The tax team reviews your specific situation.
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