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The taxpayer asks whether donating a life usufruct of a property to his father triggers the tax on the increase in value of urban land (IIVTNU). The DGT rules that while the creation of the usufruct does trigger the tax, the subsequent consolidation of full ownership due to the death of the usufructuary does not.
Cuestión planteada Pregunta si por dicha donación se produce el devengo del impuesto.
La constitución de un derecho real de goce, como el usufructo vitalicio, sobre terrenos urbanos constituye el hecho imponible del IIVTNU. El sujeto pasivo es la persona a cuyo favor se constituye el derecho. No obstante, cuando el usufructuario fallece y el nudo propietario recupera el pleno dominio, no se produce un nuevo hecho imponible porque no hay una transmisión ni una nueva constitución de derecho, sino la recuperación de un derecho que ya pertenecía al titular.
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