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A query was raised regarding whether the consolidation of ownership following the death of a life usufructuary is subject to Transfer Tax (ITP). The Directorate General for Taxes (DGT) ruled that no tax is due if the bare owner already held full ownership prior to the dismemberment of ownership.
Cuestión planteada Tributación de la consolidación del dominio sobre el inmueble al extinguirse el usufructo vitalicio por el fallecimiento de la madre de la consultante.
La extinción del usufructo por muerte no supone una nueva adquisición, sino la recuperación del pleno dominio que ya se tenía. La regla de liquidación por consolidación solo aplica si el titular actual no era el dueño del pleno dominio cuando se desmembró el derecho. Si el propietario ya tenía el pleno dominio antes de la constitución del usufructo, la consolidación no está sujeta al impuesto.
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