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A property owner inquired about the tax implications of granting a free eight-year temporary usufruct to her son. The Tax Agency responded that, despite the lack of actual income due to its gratuitous nature, the owner must impute real estate income based on the cadastral value.
Cuestión planteada - Tributación de la constitución en el IRPF de la consultante.
La constitución de un usufructo temporal sobre una vivienda genera un rendimiento del capital inmobiliario que debe valorarse a precio de mercado. Si se acredita que la constitución es gratuita, no se obtiene rendimiento del capital, pero el propietario debe efectuar la imputación de rentas inmobiliarias establecida en el artículo 85 de la Ley del IRPF durante la duración del usufructo. La operación no está sujeta al IVA al no actuar la consultante como empresario o profesional.
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