MEDIUM
FISCAL Gain or loss on usufruct and bare property must be calculated separately
Technical details
Summary
The consultant and her daughter sold a property, with one holding the usufruct and the other the bare property. Hacienda states each must calculate their own gain or loss based on their respective ownership.
In 6 key points
How it affects those involved
Each party must determine their individual gain or loss on the property transaction based on their ownership rights.
Lifecycle
2026-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.