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A query was raised regarding whether the death of the first spouse holding a usufruct triggers a taxable event for Transfer Tax. The DGT ruled that, in cases of simultaneous usufructs granted to both spouses, the settlement for the consolidation of ownership only occurs upon the death of the last surviving spouse.
Cuestión planteada Si cabe entender ex lege que el usufructo continúa íntegro en provecho del cónyuge supérstite, pese a que se liquide el régimen de gananciales, quedando el derecho de usufructo en su totalidad en beneficio del sobreviviente, sin constituir por tanto hecho imponible hasta el fallecimiento de este último
En los usufructos constituidos simultáneamente a favor de dos cónyuges, la liquidación por consolidación del dominio solo se practicará cuando fallezca el último de ellos. Si el desmembramiento fue a título oneroso, la consolidación por muerte del usufructuario exigirá al nudo propietario el impuesto por los mismos conceptos y título de su adquisición. Para el cálculo del valor de la nuda propiedad en la constitución, se debe tener en cuenta el usufructo de mayor porcentaje, según la edad del más joven.
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