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The taxpayer asks whether the consolidation of bare ownership into full ownership, following the death of the usufructuary, triggers the taxable event for the ITPD/ISD. The DGT responds that the extinction of the usufruct is neither a transfer nor a constitution of a real right, and therefore no tax accrual occurs.
Question posed: For the registration of the consolidation of ownership in the Land Registry, the taxpayer has been required to provide proof of the corresponding declarations for the Tax on the Increase in Value of Urban Land. Both municipalities have established this tax through the method of declaration and administrative settlement.
The extinction of the usufruct due to the death of the usufructuary does not constitute a transfer of property or a real right, but rather a recovery of the rights of enjoyment by the bare owner. As there is no transfer or constitution of rights, the taxable event for the ITPD/ISD does not occur. For future transfers, the period for calculating value increase shall be counted from the date on which the bare ownership was acquired by inheritance.
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