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A married couple sought guidance on how to amortise usufruct rights after transferring bare ownership to a child via an improvement pact. The Directorate General for Taxes (DGT) ruled that, as it is a life interest, amortisation is calculated by applying 3 per cent to the acquisition cost of the usufruct.
Cuestión planteada Al tratarse de un inmueble arrendado se pregunta por la amortización del derecho de usufructo.
Cuando los rendimientos proceden de un derecho de uso o disfrute vitalicio, la amortización será el resultado de aplicar al coste de adquisición satisfecho el porcentaje del 3 por ciento. Este coste se determinará proporcionalmente sobre el coste satisfecho en su momento por la adquisición del pleno dominio, según la retención que corresponda por la transmisión de la nuda propiedad.
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