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A query was raised regarding whether the creation of a life usufruct following a death is subject to municipal capital gains tax (IIVTNU). The DGT ruled that while the creation of the usufruct does trigger the tax, its extinction due to the death of the usufructuary does not constitute a transfer and therefore is not taxable.
Cuestión planteada Si la constitución del usufructo vitalicio está sujeta al Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
La constitución de un derecho real de usufructo vitalicio es un hecho imponible del IIVTNU al ser un derecho real de goce limitativo del dominio. Sin embargo, la extinción del usufructo por muerte del usufructuario no constituye una transmisión de propiedad ni de derechos reales, sino una recuperación de facultades por parte del nudo propietario. Por tanto, la consolidación del dominio pleno tras la muerte del usufructuario no está sujeta al impuesto.
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