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A company holding the bare ownership of an estate seeks clarification on whether it must pay taxes following the consolidation of ownership due to the death of the usufructuary. The DGT determines that there is no tax liability for ISD, ITPAJD, or adjustments to Corporate Tax.
Cuestión planteada Si es preciso liquidar algún impuesto por la consolidación de dominio en la entidad consultante.
En el ISD, las personas jurídicas no son sujetos pasivos y se someten al Impuesto sobre Sociedades. En el ITPAJD, la consolidación solo tributa en transmisiones onerosas, no en operaciones societarias. En el Impuesto sobre Sociedades, los elementos se valoran por su precio de adquisición y no procede realizar ajustes fiscales al resultado contable por la consolidación del dominio.
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