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A taxpayer enquires about the tax treatment of establishing a free life-term usufruct over limited company shares in favour of relatives. The DGT states that such income is classified as capital movable income and that, being gratuitous, it will be presumed to be remunerated unless proven otherwise.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
La constitución de derechos de uso o disfrute sobre participaciones sociales se califica como rendimiento del capital mobiliario según el artículo 25.1.c) de la LIRPF. Al realizarse de forma gratuita, se aplica la presunción de retribución del artículo 6.5 de la LIRPF, debiendo valorarse por el valor normal en el mercado según el artículo 40.1. La acreditación de la gratuidad es una cuestión de hecho que debe probar el contribuyente.
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