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The inquirer asks whether the extinction of a usufruct due to the death of the usufructuary triggers IIVTNU tax. The DGT responds that the consolidation of ownership in the bare owner constitutes a transfer of real rights subject to the tax.
Cuestión planteada Si en los casos de extinción de usufructo por fallecimiento del usufructuario, y cuyo título de adquisición viene de herencia, se genera el IIVTNU o si sigue en vigor el criterio de la sentencia TS de 16-01-99.
La consolidación del pleno dominio en el nudo propietario tras el fallecimiento del usufructuario conlleva la adquisición del derecho de goce. Este tránsito del derecho de usufructo al dueño produce el devengo del IIVTNU, al ser una transmisión de derechos reales sobre el terreno urbano. El nudo propietario adquiere el derecho de usufructo por vía de consolidación, lo que genera el hecho imponible.
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