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A taxpayer has enquired about the taxation of the establishment of a usufruct over shares for profit. The Directorate General for Taxes (DGT) indicates that this act is classified as income from movable capital and that, if carried out free of charge, it is presumed to involve remuneration based on its market value.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas.
La constitución o cesión de derechos de uso o disfrute sobre valores representativos de la participación en fondos propios se califica como rendimientos del capital mobiliario. Si la operación es gratuita, se aplica la presunción de onerosidad, considerándose retribuidos por su valor normal de mercado salvo prueba en contrario. La acreditación de la gratuidad debe realizarse ante los órganos de gestión e inspección mediante medios de prueba admitidos en Derecho.
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