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A query was raised regarding the valuation and application of tax reductions when donating the bare ownership of shares, and the subsequent consolidation of ownership upon the death of the usufructuary. The DGT ruled that the donation of bare ownership qualifies for the reduction provided all requirements are met, and that upon the extinction of the usufruct, tax is payable based on the value the bare ownership held at its inception.
Cuestión planteada Valoración y liquidación en el Impuesto sobre Sucesiones y Donaciones de la adquisición de la nuda propiedad de las participaciones. Tributación en el momento de la consolidación del dominio. Aplicabilidad de la reducción tanto en el momento de la adquisición de la nuda propiedad como en el caso de consolidaicón por fallecimiento del usufructuario.
En la donación de nuda propiedad de participaciones, procede la reducción del 95% si se cumplen los requisitos del artículo 20.6 de la Ley 29/1987 y la exención del Impuesto sobre el Patrimonio. Al extinguirse el usufructo, el nudo propietario tributa por el valor atribuido a la nuda propiedad en su constitución, aplicando el tipo medio de gravamen de aquel momento. Es posible trasladar el resto de la reducción si no se pudo aplicar totalmente en la adquisición por insuficiencia de base imponible.
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