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A taxpayer inquired whether the transitional regime under the ninth transitional provision of the Personal Income Tax Act (LIRPF) applies to the donation of usufruct over certain estates. The Directorate General for Taxes (DGT) ruled that the acquisition date shall be the date of the spouse's death, as it constitutes a mortis causa acquisition.
Cuestión planteada Posible aplicación de la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas a la ganancia patrimonial derivada de la citada donación.
La donación del usufructo genera una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. Para aplicar el régimen transitorio de la disposición transitoria novena, se debe determinar la fecha de adquisición del usufructo. En adquisiciones mortis causa, la fecha de adquisición es la del fallecimiento del causante. Si dicha fecha es anterior al 31 de diciembre de 1994, resultaría aplicable el régimen transitorio.
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