Skip to content
V1451-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

Acquisition value of property with bare ownership and usufruct comprises both rights

A taxpayer asks how to calculate the acquisition value of a property purchased as bare ownership in 1983, whose usufruct was consolidated by the death of their parents in 2004. The DGT explains that the acquisition value is determined by adding the cost of the bare ownership and the value of the usufruct according to Succession and Gifts Tax rules.

In 6 key points

Lifecycle

2024-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact