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A taxpayer inquired about the taxation of a property sale involving bare ownership acquired in 1982 and a life interest purchased in 1990. The Directorate General for Taxes (DGT) ruled that these constitute two independent acquisitions with distinct dates and values for calculating capital gains or losses.
Cuestión planteada Tributación de la venta de la vivienda en el Impuesto sobre la Renta de las Personas Físicas.
La consolidación del pleno dominio mediante la adquisición onerosa posterior del usufructo genera dos adquisiciones distintas: la nuda propiedad y el usufructo. Para determinar la ganancia o pérdida patrimonial, se debe distinguir la parte del valor de transmisión que corresponde a cada componente, basándose en su valor normal de mercado en el momento de la enajenación. Asimismo, si aplica la reducción de la disposición transitoria novena de la LIRPF, se debe realizar el desglose del valor de transmisión según cada adquisición.
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