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A taxpayer donated a five-year temporary usufruct of their shares to their children, retaining the bare ownership. The DGT considers this transaction as capital mobile income, not as an increase in wealth.
Cuestión planteada Renta a integrar como consecuencia de dicha donación en su declaración de IRPF de 2024.
La constitución de derechos de uso o disfrute sobre valores que representan la participación en fondos propios se considera rendimiento del capital mobiliario según el artículo 25.1.c) de la LIRPF. Al ser una operación a título lucrativo, se presume retribuida conforme al artículo 6.5, debiendo valorarse por el valor normal en el mercado según el artículo 40.1. La jurisprudencia del Tribunal Supremo confirma que esta retribución es un rendimiento del capital mobiliario y no un incremento de patrimonio.
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