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The consultant asks whether a new pact of improvement to obtain lifelong usufruct from their mother is subject to municipal capital gains tax. The DGT responds that, as it involves a profitable transfer of a real right of enjoyment, it constitutes a taxable event.
Cuestión planteada Se plantea si el nuevo pacto de mejora está sujeto al Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
La adjudicación del usufructo vitalicio mediante un pacto de mejora constituye una transmisión lucrativa de un derecho real de goce limitativo del dominio. Esto genera el hecho imponible del IIVTNU según el artículo 104.1 del TRLRHL. El contribuyente es el adquirente del derecho y el impuesto se devenga en la fecha de la transmisión.
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