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The taxpayer asks whether the consolidation of full ownership of a property has expired because the acquisition of the bare ownership had already expired. The DGT rules that these are distinct moments of enforceability and that the limitation period for consolidation begins to run once the usufruct is extinguished.
Cuestión planteada Si, al haber prescrito la tributación por la adquisición de la nuda propiedad sobre el inmueble, resultaría, también, prescrita la consolidación del dominio sobre el mismo.
La adquisición de la nuda propiedad y la consolidación del pleno dominio constituyen una única obligación tributaria con dos momentos de exigibilidad distintos. El plazo de prescripción para la consolidación del dominio comienza a contar seis meses después del fallecimiento del usufructuario. Por tanto, la prescripción de la nuda propiedad no implica la prescripción de la consolidación si no han transcurrido cuatro años desde que debió presentarse la liquidación por la extinción del usufructo.
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