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The tax treatment for children following the creation of a usufruct over inherited assets is consulted. The DGT indicates that said creation is classified as income from movable capital and that, being gratuitous, there is a presumption that it is remunerated.
Question posed: Tax treatment of said operation in the Personal Income Tax of the children.
The creation of a usufruct over securities or shares is classified as income from movable capital pursuant to Article 25.1.c) of the LIRPF. As it is an operation for consideration, it is presumed to be remunerated unless proven otherwise, and must be valued at fair market value. The proof of gratuitousness is a matter of fact that must be established by the taxpayer.
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