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A query was raised regarding the taxes applicable to the transfer of a right of usufruct over a property for a five-year term or for life. The Directorate General of Taxes (DGT) ruled that the transaction is subject to Inheritance and Gift Tax, as it constitutes a gratuitous transfer between living persons.
Cuestión planteada ¿Qué impuestos deberían abonarse en el supuesto de cesión por cinco años?¿Y si la cesión fuera vitalicia?
La constitución de un usufructo, ya sea temporal o vitalicio, constituye un hecho imponible del Impuesto sobre Sucesiones y Donaciones. El sujeto pasivo es el usufructuario que recibe el derecho. La base imponible se determinará según las reglas de valoración del artículo 26 de la LISD, que distingue entre usufructos temporales y vitalicios.
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