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A query was made regarding the taxation of the termination of a temporary usufruct following a prior donation of the bare ownership. The DGT explains that the settlement will depend on whether the consolidation of ownership occurs due to the expiry of a term, death, or another cause.
Cuestión planteada Tributación que procede en el Impuesto sobre Sucesiones y Donaciones.
En la extinción del usufructo se exigirá el impuesto según el título de constitución. Si la consolidación se produce por cumplimiento de plazo o muerte, se liquidará el porcentaje no pagado sobre el valor atribuido en la constitución. Si la consolidación ocurre por una causa distinta, el adquirente pagará la mayor de las liquidaciones entre la pendiente por la desmembración y la del negocio jurídico que extingue el usufructo.
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