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A taxpayer inquired whether the donation of temporary usufruct of a property to their children has implications for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the transaction generates real estate capital income, which must be valued at market price or, failing that, via imputed income.
Cuestión planteada Tributación en el IRPF de la donación.
La constitución de un usufructo sobre una vivienda genera un rendimiento del capital inmobiliario que debe valorarse a precio normal de mercado. No obstante, si se acredita la gratuidad de la donación, el rendimiento neto no podrá ser inferior al resultado de aplicar las reglas del artículo 85 de la Ley del IRPF. En el caso de inmuebles urbanos, esto supone aplicar el 2 por ciento (o el 1,1 por ciento según el caso) sobre el valor catastral.
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