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MEDIUM
FISCAL

Applicability of the 1994 acquisition reduction to the transfer of usufruct and bare property

V2628-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2628-25
Published
23 Dec 2025

Summary

The consultant asks whether the Ninth Transitional Provision of the LIRPF applies to the sale of a property acquired in 1968. Hacienda responds that gain or loss is attributed based on the ownership of usufruct or bare property, and that the transitional regime applies.

In 6 key points

Lifecycle

2025-12-23PublishedPublished 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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