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V4983-16 ·17 November 2016 ·consulta-vinculante Medium impact
Tax

Transfer of share usufruct by non-monetary contribution creates gain or loss

The consultant asks how to tax the transfer of share usufruct of a foreign company acquired by inheritance. The DGT states that selling the usufruct generates a capital gain or loss, which must be calculated by separating the value of the usufruct from that of the bare ownership.

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2016-11-17PublishedPublished 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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