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V1198-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Free transfer of rural estates by usufructuary does not generate real estate capital income if gratuity is proven

A query was raised regarding whether a usufructuary may freely transfer the use of rural estates to a community of property comprising their relatives. The DGT ruled that, if the gratuitous nature is proven, no real estate capital income is generated and no imputation of income is required.

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2020-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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