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V2431-17 ·28 September 2017 ·consulta-vinculante Medium impact
Tax

Consolidation of full ownership following the extinction of usufruct upon death is subject to IIVTNU tax

The inquirer asks whether the extinction of a usufruct due to the death of the usufructuary triggers IIVTNU tax. The DGT responds that the consolidation of ownership in the bare owner constitutes a transfer of real rights subject to the tax.

In 6 key points

Lifecycle

2017-09-28PublishedPublished 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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