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A taxpayer queried whether the consolidation of full ownership of a property, following the death of the usufructuary, triggers taxation under ITPAJD and IIVTNU. The DGT ruled that ITPAJD is applicable to the portion not previously taxed upon the acquisition of the bare ownership, but no IIVTNU is due as no transfer of title has occurred.
Cuestión planteada - Tributación de la consolidación de dominio en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En el ITPAJD, la consolidación del dominio por extinción del usufructo obliga al nudo propietario a tributar por el valor del derecho que ingresa en su patrimonio, aplicando el porcentaje por el que no tributó al adquirir la nuda propiedad. Respecto al IIVTNU, la extinción del usufructo por muerte del usufructuario no constituye una transmisión ni una constitución de derecho real, sino una recuperación de facultades, por lo que no se produce el hecho imponible. Para futuras transmisiones, el periodo de incremento de valor se contará desde la adquisición de la nuda propiedad por la sociedad en 1999.
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