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The taxpayer inquires about the taxation of establishing a temporary usufruct of a property in favour of their child for a period of 10 years. The DGT rules that this transaction generates real estate capital income, which must be valued at market price or, failing that, through the imputed income rules set out in Article 85 of the Personal Income Tax Law (LIRPF).
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
La constitución de un usufructo, vitalicio o temporal, sobre un inmueble genera un rendimiento del capital inmobiliario que debe valorarse a precio normal de mercado. Si el cesionario es un pariente hasta el tercer grado, el rendimiento neto no podrá ser inferior al resultado de las reglas de imputación del artículo 85 de la LIRPF. La acreditación de la gratuidad de la donación evita la presunción de retribución del artículo 6.5, pero obliga al cómputo de la renta imputada durante la vigencia del usufructo. La extinción del usufructo por fin del plazo no supone una nueva adquisición para el propietario.
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