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A property owner has enquired about the tax treatment of donating the temporary usufruct of her share of a property to her son so that he may receive the rental income. The DGT indicates that if the transaction is proven to be gratuitous, only the minimum net yield provided by law will be imputed.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la consultante de la donación del usufructo.
La constitución de un usufructo genera, salvo prueba en contrario, un rendimiento del capital inmobiliario valorado a precio de mercado. Si se acredita la gratuidad de la donación, no se aplica la presunción de retribución y la incidencia fiscal se limita a la imputación del rendimiento neto del artículo 85 de la LIRPF. Si no se acredita la gratuidad, se aplicará el valor normal de mercado, sin que el rendimiento sea inferior al mínimo legal establecido en el artículo 85.
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