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A taxpayer wishes to exchange her life usufruct of shares in collective investment schemes for the bare ownership held by her children. The DGT rules that this transaction constitutes a change in ownership that generates capital gains or losses for both parties.
Cuestión planteada 1. Consideración en el Impuestos sobre la Renta de las Personas Físicas de las rentas que se pongan de manifiesto como consecuencia de la citada operación de permuta.
La permuta de derechos de usufructo por nuda propiedad sobre participaciones en instituciones de inversión colectiva genera ganancias o pérdidas patrimoniales para ambos permutantes. La ganancia se determina por la diferencia entre el valor de adquisición (según normas del Impuesto sobre Sucesiones y Donaciones) y el mayor entre el valor de mercado del derecho cedido y el valor de mercado del derecho recibido. La ganancia de la usufructuaria no está sometida a retención, mientras que la de los hijos sí lo está, debiendo ellos realizar el pago a cuenta.
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