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A taxpayer inquired whether the donation of the life usufruct of her primary residence to her daughter was exempt as a capital gain. The DGT ruled that the transaction generates real estate capital income rather than a capital gain.
Question raised: Whether the capital gain derived from said transfer is exempt pursuant to Article 33.4.b) of the LIRPF.
The establishment of a usufruct over a dwelling generates, unless proven otherwise, income from real estate capital that must be valued at market price. If the gratuitous nature of the donation is proven, the imputation of income provided for in Article 85 of the LIRPF shall apply. As no capital gain is produced, the requested exemption is not applicable.
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