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A query was raised regarding the taxation of the consolidation of full ownership following the death of a life usufructuary. The DGT ruled that the acquisition of full ownership constitutes a single settlement carried out in two stages and parts, applying the average tax rate determined at the time the right was established.
Cuestión planteada Tributación de la consolidación del dominio y determinación del momento del devengo para la aplicación de la bonificación de la cuota por la extinción del usufructo.
La adquisición del pleno dominio cuando hubo desmembración previa constituye una única liquidación en dos partes y momentos distintos, sobre un único valor y con un único tipo de gravamen. Al extinguirse el usufructo, el nudo propietario tributa por el valor del usufructo determinado en su constitución, aplicando el tipo medio efectivo de gravamen calculado en aquel momento. Para la liquidación, es relevante el porcentaje del valor de los bienes reconocido al usufructuario en la constitución y no el que le correspondería en el momento de la extinción.
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