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V2104-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

The creation of a usufruct over shares is considered income from movable capital

The tax treatment for children following the creation of a usufruct over inherited assets is consulted. The DGT indicates that said creation is classified as income from movable capital and that, being gratuitous, there is a presumption that it is remunerated.

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2023-07-18PublishedPublished 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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