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V0580-22 21 March 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · consolidación del dominio

Taxation on the consolidation of ownership for the remaining unliquidated value

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.

The question raised

Taxation of the consolidation of ownership.

The DGT's ruling

Upon the consolidation of ownership in a new nodal owner, a settlement shall be issued on the percentage of the total value of the assets for which no settlement was previously made. The tax scale corresponding to the title by which the ownership was dismembered shall be applied (in this case, inheritances). It is not possible to apply the pending reductions from the first nodal owner, as these only apply if the consolidation occurs in said nodal owner.

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