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V3474-20 ·1 December 2020 ·consulta-vinculante Medium impact
Tax

Usufruct donors must impute a minimum net yield if the transferee is a relative

A query was raised regarding the taxation of the donation of usufruct rights over a property from a father to his daughter. The DGT indicates that, if the gratuitous nature of the transfer is proven, the donor must impute the net yield provided for in Article 85 of the IRPF Law.

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2020-12-01PublishedPublished 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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