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The DGT confirms that the reduction applies to both resident and non-resident beneficiaries if conditions are met, and that the consolidation of usufruct is taxed at the value of the bare property at the time.
Cuestión planteada Aplicabiidad de la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones tanto a los hijos residentes como al que no lo es; valor de la nuda propiedad a efectos de la liquidación del impuesto y liquidación en la futura consolidación de la propiedad.
La reducción del artículo 20.6 de la Ley 29/1987 es aplicable tanto a donatarios residentes en España como a no residentes, siempre que se cumplan los requisitos legales. El valor de la nuda propiedad es la diferencia entre el valor real de las participaciones y el del usufructo. En la extinción del usufructo, se tributará por el concepto de donación sobre el valor que tenían las participaciones en el momento del desmembramiento del dominio, aplicando el tipo medio de gravamen y las reducciones de aquel momento.
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