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A taxpayer queried whether the consolidation of full ownership of a property, following the death of the usufructuary, triggers taxation under ITPAJD and IIVTNU. The DGT ruled that ITPAJD is applicable to the portion not previously taxed upon the acquisition of the bare ownership, but no IIVTNU is due as no transfer of title has occurred.
This ruling clarifies the tax treatment of the merger of ownership rights, distinguishing between transfer taxes (IIVTNU) and inheritance and gift taxes (ITPAJD) in cases of usufruct extinction.
The tax team reviews your specific situation.
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