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V1158-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Acquisition date of usufruct for transitional regime is the date of the deceased's death

A taxpayer inquired whether the transitional regime under the ninth transitional provision of the Personal Income Tax Act (LIRPF) applies to the donation of usufruct over certain estates. The Directorate General for Taxes (DGT) ruled that the acquisition date shall be the date of the spouse's death, as it constitutes a mortis causa acquisition.

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2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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