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A taxpayer asks about the tax treatment of creating a free lifelong usufruct on their shareholdings in favour of their children. The DGT states that such a usufruct is classified as income from movable capital and is presumed remunerated unless proven otherwise.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
La constitución de derechos de uso o disfrute sobre participaciones sociales constituye un rendimiento del capital mobiliario. Al realizarse de forma gratuita, se presume que la prestación es retribuida según el artículo 6.5 de la Ley del IRPF. La valoración de dicha renta debe realizarse por el valor normal en el mercado. La acreditación de la gratuidad es una cuestión de hecho que debe probar el contribuyente.
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