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The applicant inquired whether the consolidation of ownership by the bare owner, following the death of the usufructuary, triggers the tax. The DGT ruled that no transfer or creation of rights occurs, but rather a recovery of powers by the owner.
Cuestión planteada Si en los casos de extinción del usufructo por fallecimiento del usufructuario y consolidación del dominio en el nudo propietario, se devenga el IIVTNU o sigue en vigor el criterio de la sentencia del Tribunal Supremo de 16-01-1999.
La extinción del usufructo por muerte del usufructuario no constituye una transmisión de propiedad ni de derechos reales. Al producirse una recuperación de las facultades de goce por el nudo propietario y no una transmisión, no se produce el hecho imponible del IIVTNU. Para futuras transmisiones, el periodo de incremento de valor se contará desde la fecha en que se adquirió la nuda propiedad por herencia.
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