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A taxpayer inquired about calculating the acquisition value of a property for which they had held bare ownership since 1991, but which became full ownership in 2016 following the death of the usufructuary. The DGT ruled that the extinction of the usufruct does not constitute a new acquisition, but rather a recovery of rights; therefore, the original values and dates from 1991 must be maintained.
Cuestión planteada Solicita saber el valor de adquisición y de transmisión para poder determinar la ganancia o pérdida patrimonial a efectos del Impuesto sobre la Renta de las Personas Físicas.
La extinción del usufructo por muerte del usufructuario no constituye una nueva adquisición para el IRPF, sino que el propietario recupera las facultades de goce. Si la adjudicación ocurre en una extinción de comunidad hereditaria sin alteración patrimonial, se conservan las fechas y valores de adquisición originarios (en este caso, 1991). El valor de adquisición será el que resulte de las normas del Impuesto sobre Sucesiones y Donaciones, más gastos, tributos e inversiones.
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