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The DGT confirms that each taxpayer may individually request exemption or the application of article 107.5's estimation method if the usufructuary proves a loss in value.
Cuestión planteada Se plantea si, acreditando la usufructuaria la perdida de valor de acuerdo con lo establecido en el artículo 104.5 del TRLRHL, la base imponible correspondiente a los nudos propietarios se puede calcular aplicando el método de estimación objetiva de los apartados 1 a 4 del artículo 107 del TRLRHL.
Cada sujeto pasivo puede instar de forma individual la no sujeción del artículo 104.5 o la determinación de la base imponible del artículo 107.5 del TRLRHL. Si los nudos propietarios solicitan el método del 107.5, los valores de adquisición y transmisión se determinarán según el artículo 104.5. La regla de determinación del valor del terreno para el usufructo (art. 107.2.b) no es aplicable para acreditar la inexistencia de incremento de valor o el método del 107.5.
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