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V1102-14 ·15 April 2014 ·consulta-vinculante Medium impact
Tax

Usufruct does not expire for tax purposes due to lack of certificate of life if current law does not require it

Consultants inquired whether their mother's life usufruct is considered tax-extinguished due to failure to present a certificate of life required by a repealed regulation. The DGT ruled that, as it is not provided for in current law, the usufruct only expires upon the occurrence of actual legal grounds for extinction.

In 6 key points

Lifecycle

2014-04-15PublishedPublished 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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