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A query was raised regarding the taxation of a donation of usufruct made by a surviving spouse following the adjudication of an inheritance. The DGT has determined that taxation must be based on the higher of the two assessments: the donation made or the one pending due to the dismemberment of ownership.
Cuestión planteada Tributación de la donación del usufructo.
En la donación del usufructo, el donatario debe tributar por la mayor de las siguientes liquidaciones: la correspondiente a la renuncia gratuita (donación) y la que se encuentre pendiente por la desmembración del dominio. El plazo para presentar el impuesto es de treinta días hábiles desde la realización de la escritura de donación, utilizando el modelo 655.
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