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The tax treatment under Personal Income Tax (IRPF) is consulted regarding an owner who creates a usufruct right over a property in favor of a company. The DGT responds that said operation constitutes income from real estate capital.
Question posed: Tax treatment under Personal Income Tax for the owner of a property who creates a real right of usufruct over the same in favor of a company.
The creation or transfer of rights of use or enjoyment over real estate is classified as income from real estate capital pursuant to Article 22 of Law 35/2006. Therefore, the creation of a usufruct in favor of a company in exchange for an amount shall be taxed as income from real estate capital for the owner.
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