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A query was raised regarding the taxation of the allocation of community property assets to children and the widow's waiver of her life usufruct. The DGT indicates that the allocation of community property constitutes a gift, and the waiver of a previously accepted usufruct is also considered a gift.
Cuestión planteada 1. Tributación de la adjudicación realizada por la cónyuge del fallecido a los hijos de este de la mitad indivisa de los bienes adquiridos por la liquidación de la sociedad ganancial.
La adjudicación de la mitad indivisa de bienes de la sociedad ganancial a los hijos es una transmisión a título gratuito «intervivos» sujeta al Impuesto sobre Sucesiones y Donaciones. La renuncia de la cónyuge al usufructo vitalicio ya aceptado se considera una donación del usufructuario al nudo propietario. Al producirse la consolidación del dominio por una causa distinta a la muerte o al plazo previsto, los adquirentes tributarán por la mayor de las liquidaciones entre la pendiente por la desmembración del dominio y la de la transmisión lucrativa.
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