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The applicants inquired about the taxation of the donation of bare ownership of investment funds and the applicable regulations upon the termination of the usufruct. The DGT ruled that the valuation rules of the LISD must be applied, along with the corresponding average effective tax rate based on the full value of the assets.
Cuestión planteada Primera: Tributación de la donación de la nuda propiedad en el Impuesto sobre Sucesiones y Donaciones. En concreto, determinación de la base imponible.
La base imponible de la donación de la nuda propiedad es la diferencia entre el valor total de los bienes y el valor del usufructo vitalicio. El valor del usufructo se estima en un 70% del valor total cuando el usufructuario tiene menos de veinte años, reduciéndose un 1% por cada año adicional hasta un mínimo del 10%. En la extinción del usufructo por fallecimiento, se aplicará la normativa vigente al momento de la constitución del derecho y el mismo tipo medio efectivo de gravamen que en la donación.
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