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A taxpayer seeks guidance on how to value estates and usufruct rights following the consolidation of bare ownership due to the death of a son. The DGT clarifies the acquisition dates based on the origin of the assets and the applicable valuation rules.
Cuestión planteada Como usufructuaria que ha consolidado la parte del pleno dominio correspondiente a la nuda propiedad de su hijo, en el caso de las fincas, ¿cuáles serían las fechas y valores de adquisición a considerar de cada uno de los derechos de pleno dominio y usufructo vitalicio sobre dichas fincas a efectos de su valoración en el impuesto sobre el patrimonio a 31/12/2020.
La fecha de adquisición de fincas de la sociedad de gananciales es la de su compra original. Para derechos de usufructo vitalicio por herencia, es la fecha del fallecimiento del causante. En la consolidación de la nuda propiedad por muerte de un hijo, la fecha es la del fallecimiento del hijo, pues se adquiere la propiedad de la cuota. El valor de las fincas es el mayor entre el catastral, el comprobado por la Administración o el de adquisición. El usufructo se valora aplicando las reglas del ITPAJD sobre el mayor de esos valores.
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