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V1125-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Creation of a usufruct over securities is taxed as income from movable capital

The taxpayer inquires about the taxation of the gratuitous creation of a usufruct right over securities. The DGT indicates that this transaction is classified as income from movable capital.

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2015-04-13PublishedPublished 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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