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The inquirer asks how the consolidation of ownership of real estate is taxed following the death of the usufructuary. The DGT responds that the extinction of the life usufruct constitutes a taxable event that must be settled according to the special rules of Inheritance and Gift Tax.
Question posed: Taxation of the consolidation of ownership.
The extinction of the life usufruct produces the consolidation of ownership, which requires taxation on the right entering the estate. The settlement is carried out by applying the average effective tax rate corresponding to the dismemberment of ownership. Taxation must be based on the value of the usufruct determined at the time of its constitution, applying the reductions not exhausted in the settlement of the bare ownership. The filing period is six months from the death of the deceased.
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