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The taxpayer asks whether, when creating a temporary usufruct, they can apply non-taxability due to the absence of value increase, or a lower tax base if the increase is minimal. The DGT rules that both scenarios are applicable to the creation of real rights and explains how to calculate the values for comparison.
Cuestión planteada Respecto del devengo del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana derivado de la constitución del usufructo, si se constata la inexistencia de incremento de valor del terreno, ¿es posible aplicar la no sujeción del artículo 104.5 del TRLRHL? Si se constata que existe incremento de valor, pero que es inferior a la base imponible determinada con arreglo a los apartados 1 a 4 del artículo 107, ¿podría calcularse la base imponible conforme al artículo 107.5 del TRLRHL?
La constitución de un usufructo temporal es un hecho imponible del IIVTNU y permite aplicar tanto la no sujeción del artículo 104.5 como la base imponible del artículo 107.5 del TRLRHL. Para constatar la inexistencia de incremento, se debe comparar el valor de transmisión del usufructo con el valor que representaba dicho usufructo respecto al valor de adquisición de la propiedad. La extinción del usufructo por expiración del plazo no constituye una transmisión y, por tanto, no está sujeta al impuesto.
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