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Consultants ask whether transferring funds from an account where the mother holds usufruct to one where they hold naked property constitutes a taxable event under ISD. The DGT states that if the mother is not listed as usufructuary on the destination account, the usufruct is extinguished by consolidation of ownership through the legal transaction.
Cuestión planteada Si las transferencias de fondos efectuadas desde la cuenta bancaria en la que los consultantes ostentan la nuda propiedad y la madre ostenta el usufructo vitalicio, realizadas a favor de los nudos propietarios constituyen un hecho imponible del Impuesto sobre Sucesiones y Donaciones.
Si los fondos se transfieren a una cuenta donde solo figuran los nudos propietarios, se produce la extinción del usufructo por consolidación del dominio. El adquirente debe tributar por la mayor de las liquidaciones entre la pendiente por la desmembración del dominio y la correspondiente al negocio jurídico (oneroso o lucrativo). La Administración puede calificar la naturaleza real del acto independientemente de la denominación que las partes le den.
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