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Consultants inquired whether their mother's life usufruct is considered tax-extinguished due to failure to present a certificate of life required by a repealed regulation. The DGT ruled that, as it is not provided for in current law, the usufruct only expires upon the occurrence of actual legal grounds for extinction.
Cuestión planteada Si procede entender que a efectos fiscales se ha extinguido el usufructo vitalicio de la madre de los consultantes, y si fuera así, si estaría prescrita la consolidación de dominio en los nudos propietarios cuando esta se produzca.
La Ley 29/1987 derogó el Decreto 1018/1967 en lo que se oponga a su contenido. Como la actual Ley del Impuesto sobre Sucesiones y Donaciones no establece la extinción por falta de fe de vida, el usufructo no se entiende extinguido fiscalmente mientras no se produzca su extinción real. Por tanto, no puede estar prescrita la consolidación de un dominio que aún no se ha producido.
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