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V1440-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Death of usufructuary triggers property consolidation and tax payment regardless of inheritance renunciation

A person asks whether, upon renouncing their father's inheritance, they inherit the extinguished usufruct or if it passes to their siblings, and who is liable for the property's rental income. The DGT responds that property consolidation occurs upon the death of the usufructuary, not through inheritance, so the bare owner must pay the consolidation regardless of renunciation.

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2025-07-29PublishedPublished 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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