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A person holding the bare ownership of a property seeks clarification on the tax treatment following the death of the usufructuary. The DGT clarifies that, as the dismemberment of ownership resulted from an onerous transaction, ITPAJD applies instead of Inheritance Tax.
Cuestión planteada Tributación de la consolidación del dominio en la consultante por fallecimiento del marido.
La extinción del usufructo por muerte del usufructuario en una desmembración onerosos conlleva la consolidación del dominio mediante el ITPAJD. La base imponible es el valor real actual de la vivienda multiplicado por el porcentaje por el que no se tributó al adquirir la nuda propiedad. El tipo de gravamen será el de la Comunidad Autónoma o el 6% si no existe uno establecido. No aplica la exención de actos jurídicos documentados por ser vivienda de protección oficial, sino que debe tributar por transmisiones patrimoniales onerosas.
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