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A widow wishes to either extinguish the usufruct over inherited funds to grant full ownership to her son, or exchange said usufruct for a sum of money. The DGT clarifies the taxation under Inheritance and Gift Tax, ITPAJD, and Personal Income Tax (IRPF) depending on the chosen option.
Cuestión planteada Tributación de las operaciones descritas.
La renuncia de un usufructo ya aceptado se considera donación, debiendo el nudo propietario pagar la mayor de las liquidaciones entre la pendiente por la desmembración del dominio y la correspondiente a la donación. Si se conmuta el usufructo por dinero, la operación es una permuta sujeta a ITPAJD, tributando por el exceso como donación si no hay equivalencia de valores. En ambos casos, la viuda generará una ganancia o pérdida patrimonial en su IRPF por la variación en su patrimonio.
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