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A taxpayer inquires how to value properties in which they hold 50% full ownership and 50% usufruct for Wealth Tax and Personal Income Tax purposes. The DGT clarifies that both rights must be valued separately and that distinct depreciation rules must be applied to each for Personal Income Tax.
Cuestión planteada - Valoración de los inmuebles a efectos del Impuesto sobre el Patrimonio.
Para el Impuesto sobre el Patrimonio, el pleno dominio se valora por el mayor de tres valores (catastral, administrativo o adquisición) aplicado al porcentaje de propiedad. El usufructo se valora según las reglas del Impuesto sobre Transmisiones Patrimoniales, tomando como referencia el valor del bien. En el IRPF, la amortización del inmueble se calcula aplicando el 3% sobre el mayor de los valores (coste de adquisición o valor catastral sin suelo) para la parte en pleno dominio, mientras que para el usufructo se aplica el coste de adquisición del derecho (impuesto de sucesiones y gastos) según sea temporal o vitalicio.
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