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V1320-18 ·21 May 2018 ·consulta-vinculante Medium impact
Tax

A usufruct right may be alienated even if it is subject to a preventive attachment annotation

The inquirer asks how they may sell a usufruct right that has been attached due to a tax debt in the enforcement period. The DGT responds that the attachment annotation does not impede the holder's power of disposal.

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2018-05-21PublishedPublished 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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