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A Spanish resident asks which law applies to assessing a French usufruct and when tax arises. The DGT states that Spanish law and the Spain-France double taxation treaty apply, with tax arising based on the nature of the usufruct.
Question raised: To determine which rules should be applied in the valuation of the usufruct and the bare ownership, whether those provided for in French regulations or those provided for in Spanish regulations. Furthermore, in relation to the shares of which the deceased held only the bare ownership, to determine whether it is appropriate to liquidate the usufruct on the bare ownership (expectant usufruct) as occurs in France, or whether it is appropriate to wait for the death of the current usufructuary (the mother of the deceased).
Las acciones son bienes incorporales que tributan únicamente en el Estado de residencia del causante según el Convenio con Francia. El usufructo vitalicio devenga el día del fallecimiento y se valora según el artículo 26 de la LISD. El usufructo temporal, cuya efectividad está suspendida por una condición, devenga cuando desaparece dicha limitación. La valoración del usufructo temporal se realizará según las reglas de la LISD en el momento del devengo.
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