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The taxpayer inquires about the taxation of the gratuitous renunciation of usufruct and the donation of full ownership of part of a flat. The DGT rules that these operations generate capital gains or losses for the father's Personal Income Tax (IRPF) and also affect Inheritance and Gift Tax.
Cuestión planteada Tributación de la operación descrita.
La renuncia gratuita al usufructo y la donación de la plena propiedad generan en el transmitente ganancias o pérdidas patrimoniales por la variación en su patrimonio. El importe se determina por la diferencia entre los valores de adquisición y transmisión según las reglas de las transmisiones onerosas o lucrativas. Si se producen pérdidas por transmisiones gratuitas, estas no se computarán. En el caso de la renuncia al usufructo, el adquirente tributará en el Impuesto sobre Sucesiones y Donaciones por la mayor de las liquidaciones entre la renuncia y la pendiente por desmembración del dominio.
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