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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.
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 se califica como rendimiento del capital mobiliario según el artículo 25.1.c) de la LIRPF. Al realizarse de forma gratuita, se presume que la prestación está retribuida conforme al artículo 6.5 de la Ley, debiendo valorarse por el valor normal en el mercado según el artículo 40.1. La acreditación de la gratuidad es una cuestión de hecho que debe probar el contribuyente.
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