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A query was raised regarding whether exchanging a widow's life usufruct for full ownership of assets of equivalent value triggers new taxes. The DGT indicates that if the usufruct had already been accepted, this exchange constitutes an onerous swap subject to Transfer Tax (ITP) and Stamp Duty (AJD).
Cuestión planteada Tributación de la operación.
Si el usufructo ya fue aceptado, el canje de este por el pleno dominio se considera una permuta entre el cónyuge y los hijos. El viudo debe liquidar ITP por la nuda propiedad de los bienes recibidos según su valor a la fecha de la escritura. Los hijos deben liquidar ITP por el valor del usufructo que ingresa en su patrimonio, pagando la mayor de las liquidaciones entre la pendiente por desmembración del dominio y la del negocio jurídico de extinción.
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