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A taxpayer inquired whether the value of an inherited property is updated upon the death of the usufructuary and the subsequent consolidation of ownership. The Directorate General for Tax Affairs (DGT) ruled that the termination of usufruct does not constitute a new acquisition; rather, it is the recovery of rights of enjoyment, meaning the original acquisition date of the bare ownership remains unchanged.
This ruling clarifies that the consolidation of ownership through the death of a usufructuary does not trigger a new acquisition event for tax purposes, preserving the original acquisition cost and date for capital gains calculations.
The tax team reviews your specific situation.
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