Partner-attended · reply within 24 business hours
Language
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Expert analysis and market trends.
Periodic analysis and technical documents
Practical tools for informed decision-making.
Enter a reference (BOE-A-2026-...), a regulation, or a topic. 89 results.
Death of usufructuary does not create new IRPF acquisition date
V5274-26
Death of usufructuary does not create new IRPF acquisition
V0835-26
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
Owners' knots may request base tax determination under article 107.5 of TRLRHL
V0296-26
Transfer of funds to accounts without usufructuary may extinguish usufruct by consolidation of ownership
V0093-26
Grant and exercise of a purchase option create two distinct patrimonial changes
V2453-25
Lease of land for a photovoltaic plant is VAT liable; taxpayer is the usufructuary
V2323-25
Usufructuaries can deduct administration and deposit costs from capital gains
V1385-25
The usufructuary must declare rental income from the community's roof
V0391-25
Acquisition value of a property with bare ownership and usufruct determined by source
V0292-25
The usufructuary must pay the IBI proportionally to their share in the real right
V0099-25
Imputation of real estate income based on the cadastral value of unbuilt urban land
V1769-24
Exemption for main residence does not apply to usufructuary without full ownership
V1792-24
Usufructuaries may deduct repair and maintenance costs from rental income
V0694-24
Rental income belongs to the usufructuary of the property
V1369-23
Lease income and imputed rental income correspond to the usufructuary of the property
V0927-23
The usufruct of housing may be exempt from VAT if intended for housing support programs
V0647-23
Acquisition of bare ownership of a vehicle is taxed based on the value of the usufruct and the total value of the asset
V0421-23
Usufructuaries must declare real estate rental income according to their share of ownership
V0386-23
The usufructuary is the VAT taxable person and the holder of real estate capital income
V0400-23
Imputation of real estate income from a pending estate is attributed according to each heir's share
V0380-23
The usufructuary is the taxpayer for IBI, and the creation of a usufruct triggers the IIVTNU taxable event
V0214-23
IIVTNU not payable upon consolidation of ownership following extinction of usufruct due to death
V0105-23
Bare owner is not liable for Property Tax (IBI) if a usufructuary holds rights over the property
V0071-23
Consolidation of ownership upon death of usufructuary taxed as onerous acquisition for ITP and AJD
V2335-22
Creation of a life usufruct is subject to IBI, but its extinction upon death is not
V2175-22
Improvements to a usufructuary asset are not subject to Inheritance Tax, but to Transfer Tax and Stamp Duty
V1945-22
Consolidation of ownership through extinction of usufruct is subject to ITPAJD but not IIVTNU
V1596-22
The consolidation of full ownership through the extinction of usufruct is not subject to the ITPD/ISD (IIVTNU)
V1509-22
Consolidation of full ownership upon death of the usufructuary is not subject to the IVTNU
V1451-22
Imputation of real estate income belongs to the usufructuary, unless it is their primary residence
V1062-22
Acquisition date and value from 1991 maintained upon consolidation of full ownership following death of usufructuary
V0857-22
Taxation on the consolidation of ownership for the remaining unliquidated value
V0580-22
Home repair costs incurred as bare owner in 2019 cannot be deducted in 2020
V2294-21
Dividends from shares subject to usufruct must be attributed to the usufructuary for Personal Income Tax purposes
V1928-21
Usufructuaries may amortise property acquisition costs subject to specific limits
V1828-21
Bare owner must pay tax upon consolidation of ownership following the death of the usufructuary
V1347-21
Transfer of energy plant operations is subject to VAT and the investor is the taxable person
V1134-21
Usufructuaries must impute imputed real estate income and declare if legal thresholds are exceeded
V0641-21
Consolidation of ownership upon death of usufructuary subject to ITPAJD rather than Inheritance Tax
V0564-21
Full ownership is taxable if the usufructuary has the power to dispose of assets
V3512-20
The usufructuary is the sole taxpayer for IBI, though the charge may be passed on under common law
V3392-20
Usufructuaries must pay tax on rental income and imputed real estate income
V3152-20
Deduction for main residence cannot be applied if only usufruct is held or if ownership is acquired after 2012
V2994-20
Rental income from real estate belongs to the usufructuary
V2920-20
Creation of a life usufruct on urban property triggers IIVTNU, but consolidation upon death does not
V2476-20
Consolidation of ownership upon death of usufructuary is not subject to ITP if the bare owner already held full ownership
V1900-20
Rental income is attributed based on legal ownership and usufruct of properties
V1308-20
Inherited assets do not need to be declared for Income Tax purposes
V1030-20
Income from the lease of land for photovoltaic panels belongs to the usufructuary
V0944-20
Selling inherited property generates capital gains or losses based on the acquisition value through inheritance
V2884-19
Rental income must be attributed to the usufructuary rather than the bare owner
V2883-19
El usufructuario es el titular de los rendimientos inmobiliarios y su obligación de declarar depende de sus rentas
V0998-19
Distribution of share premium reserve is fully taxable for the usufructuary of the shares
V0658-19
V0660-19
Usufructuaries must report income from tourist rentals and may deduct necessary expenses
V0651-19
Costs for consolidation of full ownership are included in the acquisition value
V0188-19
Usufructuaries may deduct 3% of the usufruct acquisition cost as depreciation on rental income
V0128-19
Main residence exemption does not apply if full ownership is split between bare owner and usufructuary
V3219-18
The usufructuary must pay tax on rental income and the imputed income from real estate
V3141-18
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Auto-detected from the page you are viewing.
Check the privacy box to submit
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
No cost · no commitment · cancel up to 24h in advance
Reschedule · Cancel
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
A partner calls directly · Same day if requested
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.