Usufructuaries can deduct administration and deposit costs from capital gains

V1385-25

Prepared and reviewed by the BMC editorial team · Methodology

Technical details

Type

consulta-vinculante (what is this?)

Identifier

V1385-25

Published

21 Jul 2025

The DGT confirms that a usufructuarian receiving dividends from shares may deduct custody costs, provided legal deductibility conditions are met.

Usufructuaries of shares can now deduct custody and administration expenses from their capital gains, subject to legal conditions.

2025-07-21PublishedPublished in the BOE

Official text Based on BOE data (boe.es). Information, not advice.