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A taxpayer, who holds the bare ownership of a fixed-term deposit, asks to whom the returns should be attributed when their father holds the usufruct. The Directorate General of Taxes (DGT) rules that the returns belong to the usufructuary.
Question raised: To whom the yields generated by said deposit should be attributed.
According to the Civil Code, the usufructuary has the right to receive all the fruits of the usufructuary assets. Therefore, as usufruct is a right, the yields from the fixed-term deposit must be attributed to the usufructuary.
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