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The taxpayer intended to pay tax on only 30% of the property value, claiming a usufruct right dating back to 1982. The DGT ruled that, as this right is not recorded in the Land Registry, its existence cannot be proven, and tax must be paid on the total value of the asset.
Cuestión planteada Si, dada la existencia de un derecho real de usufructo sobre el inmueble desde el año 1982, en el que se pactó una cesión por un periodo de 100 años, en este momento solo debería tributarse por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por el porcentaje correspondiente a la consolidad del dominio y, por tanto, el tipo impositivo debería calcularse sobre el 30% del valor del inmueble.
La fe pública registral presume que los derechos inscritos existen y pertenecen a su titular, pero lo que no está inscrito se presume inexistente frente a terceros. Al no figurar el usufructo en las inscripciones del Registro, no está amparado por la fe pública. Por tanto, la base imponible debe ser la totalidad del valor real del bien y no solo la parte correspondiente a la nuda propiedad.
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