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The taxpayer asks whether transferring the life usufruct of their main residence to their parents qualifies for the capital gains exemption for reinvestment. The DGT rules that this transaction does not constitute a capital gain, but rather real estate income.
Cuestión planteada Si está exenta la ganancia patrimonial que se deriva de dicha transmisión en virtud del artículo 38 de la LIRPF.
La constitución de un usufructo vitalicio sobre una vivienda genera un rendimiento de capital inmobiliario que debe valorarse a precio normal de mercado. Si no se acredita la gratuidad de la operación, se aplicará el valor de mercado, sin que el rendimiento sea inferior al previsto en el artículo 85 de la LIRPF. Al tratarse de un rendimiento de capital y no de una ganancia patrimonial, no es aplicable la exención por reinversión en vivienda habitual.
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