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V1809-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

The creation of a usufruct in favor of a company is taxed as income from real estate capital

The tax treatment under Personal Income Tax (IRPF) is consulted regarding an owner who creates a usufruct right over a property in favor of a company. The DGT responds that said operation constitutes income from real estate capital.

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2023-06-21PublishedPublished 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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