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A taxpayer asks about the tax treatment of creating a free life usufruct on shareholdings in their companies for relatives. The DGT states that this arrangement constitutes income from capital mobile assets and that, being free, there is a presumption of remuneration.
Question posed: Tax treatment of said operation in the Personal Income Tax of the taxpayer.
The creation of rights of use or enjoyment over social shares is classified as income from movable capital pursuant to Article 25.1.c) of the Personal Income Tax Law (LIRPF). As it is carried out free of charge, it is presumed that the provision is remunerated in accordance with Article 6.5 of the Law, and must be valued at fair market value pursuant to Article 40.1. The proof of gratuity is a matter of fact that must be established by the taxpayer.
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