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V2386-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

Usufruct does not expire for tax purposes due to lack of certificate of life if the right remains in force

A query was raised regarding whether life usufruct is considered extinguished for tax purposes if the certificate of life required by a repealed regulation is not presented. The DGT ruled that usufruct only expires when its legal extinction actually occurs.

In 5 key points

Lifecycle

2014-09-11PublishedPublished 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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