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The consultant asks how to calculate the medium tax rate when a life-term usufruct expires and full ownership is established. The DGT explains that acquiring full ownership constitutes a single liquidation carried out in two stages, applying the calculated medium tax rate to the full value of the assets in the first stage.
Cuestión planteada Cómo se calcula el tipo medio de gravamen a la hora de consolidar el dominio.
La adquisición del pleno dominio constituye una única liquidación realizada en dos partes y momentos distintos sobre un único valor. Al extinguirse el usufructo, el nudo propietario debe completar el pago del impuesto sobre el valor del usufructo determinado en su constitución. Para ello, se aplica el tipo medio de gravamen calculado en la adquisición de la nuda propiedad, el cual se determina dividiendo la cuota tributaria de una base liquidable teórica (valor íntegro de los bienes) por dicha base. En la extinción, se mantiene el porcentaje sobre el valor de los bienes reconocido en la constitución, siendo irrelevante el valor actual.
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