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V3437-19 ·13 December 2019 ·consulta-vinculante Medium impact
Tax

The creation of a usufruct over securities is taxed as income from movable capital

The taxpayer asks how the creation of a usufruct right over securities for consideration is taxed. The DGT responds that such creation is classified as income from movable capital.

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2019-12-13PublishedPublished 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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