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A query was raised regarding whether the creation of a usufruct (temporary or life interest, onerous or gratuitous) over real estate constitutes a capital gain or income from real estate capital. The DGT ruled that it is classified as income from real estate capital.
Cuestión planteada Si la operación descrita se calificaría como ganancia patrimonial o como rendimiento del capital inmobiliario.
La renta derivada de la constitución de un derecho de usufructo, ya sea vitalicio o temporal, y oneroso o gratuito, sobre un inmueble, tiene la calificación de rendimiento del capital inmobiliario. Esto se fundamenta en que los rendimientos procedentes de la titularidad de bienes inmuebles incluyen los derivados de la constitución o cesión de derechos de uso o disfrute.
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