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An owner of shares in unlisted companies inquires about the tax treatment of establishing a temporary gratuitous usufruct in favor of family members. The DGT indicates that said operation constitutes income from movable capital and that, being gratuitous, there is a presumption of remuneration.
Question posed: Tax treatment of said operation in the Personal Income Tax.
The establishment of rights of use or enjoyment over securities or holdings is considered income from movable capital. When carried out gratuitously, it is presumed that the provision is remunerated, unless proven otherwise. The valuation of said income must be carried out at fair market value. The accreditation of gratuitousness is a matter of fact that must be proven by the taxpayer.
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