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V0808-22 ·13 April 2022 ·consulta-vinculante Medium impact
Tax

Taxation based on the higher assessment applies to usufruct donations following inheritance adjudication

A query was raised regarding the taxation of a donation of usufruct made by a surviving spouse following the adjudication of an inheritance. The DGT has determined that taxation must be based on the higher of the two assessments: the donation made or the one pending due to the dismemberment of ownership.

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2022-04-13PublishedPublished 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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