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An heir who already held a portion of the bare ownership seeks guidance on how to be taxed when consolidating full ownership following the death of the usufructuary. The DGT indicates that taxation must be applied to the percentage of value remaining to be liquidated, using the tax rate scale from the original dismemberment of ownership.
Cuestión planteada Tributación de la consolidación del dominio.
Al consolidarse el dominio en un nuevo nudo propietario, se girará liquidación sobre el porcentaje del valor total de los bienes por el que no se le liquidó anteriormente. Se aplicará la escala de gravamen correspondiente al título por el que se desmembró el dominio (en este caso, sucesiones). No es posible aplicar las reducciones pendientes del primer nudo propietario, ya que estas solo aplican si la consolidación ocurre en dicho nudo propietario.
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