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A taxpayer has requested clarification regarding the tax treatment of the free establishment of usufruct over company shares in favour of their parents. The Directorate General for Taxes (DGT) indicates that, for Personal Income Tax (IRPF) purposes, this is classified as income from movable capital and, being a gratuitous act, it shall be presumed to be remunerated at market value. Regarding Inheritance and Gift Tax, general regulations and specific rules for the valuation of usufruct shall apply.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Sucesiones y Donaciones.
En el IRPF, la constitución de derechos de uso o disfrute sobre participaciones se califica como rendimientos del capital mobiliario. Al ser una operación a título lucrativo, se presume que son retribuidos y deben valorarse por el valor normal en el mercado. En el Impuesto sobre Sucesiones y Donaciones, se aplican las reglas especiales de valoración del usufructo vitalicio y la competencia de la Comunidad Autónoma dependerá del punto de conexión establecido en la ley.
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