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V1361-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

No capital gain or loss in IRPF for usufruct donation if LISD article 20.6 conditions met

The DGT confirms that usufruct donation is treated like full property transfer for IRPF purposes, with no capital gain or loss, provided article 20.6 of the LISD is satisfied.

In 6 key points

How it affects those involved

Donors of usufruct over property used in business may benefit from family business reduction and exemption in IRPF if article 20.6 of the LISD is met.

Lifecycle

2025-07-21PublishedPublished 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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