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The inquirer asks whether the extinction of a life usufruct due to the death of the usufructuary is subject to municipal capital gains tax. The DGT rules that the consolidation of full ownership by the bare owners constitutes a taxable event.
Cuestión planteada ¿Está sujeta la extinción del usufructo al Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana? En caso de no estar sujeta, ¿se tiene que acreditar la presentación en el Ayuntamiento para poder inscribirlo en el Registro de la Propiedad?
La extinción del usufructo por muerte del titular produce una traslación del derecho de goce al nudo propietario, quien adquiere el derecho que antes no le pertenecía. Esta consolidación del dominio implica una adquisición del derecho de usufructo que da lugar al devengo del IIVTNU. El impuesto grava el incremento de valor derivado de la transmisión de la propiedad o de la constitución o transmisión de derechos reales de goce.
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