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An asset management company has requested clarification on who is liable for Property Tax (IBI) regarding properties where the usufruct is transferred to public bodies, and whether such a transfer triggers the Urban Land Value Increment Tax (IIVTNU). The Directorate General for Tax Affairs (DGT) has ruled that the usufructuary is the taxpayer for IBI and that the transfer of usufruct does indeed constitute the taxable event for IIVTNU.
Cuestión planteada Quién tiene la condición de sujeto pasivo del Impuesto sobre Bienes Inmuebles en relación con las viviendas cuyo derecho de usufructo haya sido cedido por la consultante a los organismos públicos.
En el IBI, el sujeto pasivo es el titular del derecho de usufructo, no el nudo propietario. Respecto al IIVTNU, la constitución de un usufructo temporal a título oneroso es un hecho imponible, siendo el contribuyente quien transmite el derecho. La base imponible se determina aplicando el valor del usufructo (2% anual del valor catastral del terreno) y el periodo de generación del incremento incluye los años desde la adquisición por la entidad de crédito original.
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