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An entity has requested a ruling regarding the tax base for acquiring the bare ownership of properties through life annuity payments. The DGT has determined that the transfer of bare ownership is subject to ITPAJD (Inheritance and Gift Tax), whereas the establishment of the annuity is exempt from this tax as it is subject to VAT.
Cuestión planteada Base imponible de la adquisición de la nuda propiedad de los inmuebles.
La transmisión de la nuda propiedad por parte de personas físicas es una operación sujeta a ITPAJD, siendo el adquirente el sujeto pasivo. La base imponible de la nuda propiedad se calcula por la diferencia entre el valor del usufructo y el valor total de los bienes. Por su parte, la constitución de la renta vitalicia no tributa en ITPAJD porque es una prestación de servicios sujeta a IVA, aunque esta última esté exenta. Si la base de la nuda propiedad supera en más del 20% y en 12.020,24 euros a la de la pensión, la diferencia podría tributar por donación, aunque en este caso no aplica al ser el cesionario una persona jurídica.
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