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A query was raised regarding whether a usufructuary may freely transfer the use of rural estates to a community of property comprising their relatives. The DGT ruled that, if the gratuitous nature is proven, no real estate capital income is generated and no imputation of income is required.
Question raised: Whether, once the lease agreement has expired, the usufructuary of the properties may transfer their use free of charge to the community of property.
If it is proven that the transfer of the properties is free of charge, the usufructuary does not obtain income from real estate capital. As these are rural properties, the imputation of income is also not applicable. The accreditation of the free-of-charge nature is a matter of fact that the taxpayer must prove before the Administration.
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