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V3512-20 ·9 December 2020 ·consulta-vinculante Medium impact
Tax

Full ownership is taxable if the usufructuary has the power to dispose of assets

A taxpayer received the usufruct of a hereditary share with the power to dispose of the assets for consideration. The DGT ruled that, because this power exists, the tax must be settled based on full ownership.

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2020-12-09PublishedPublished 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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