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Consultants inquired whether the distribution of cash through the capitalisation of usufruct could be considered a barter of bare ownership and usufruct. The DGT ruled that, once the inheritance has been accepted, this act constitutes an independent legal transaction subject to Transfer Tax (ITPAJD).
Cuestión planteada Si, a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, el reparto del dinero se puede considerar como una permuta de la nuda propiedad y el usufructo del dinero entre el usufructuario y los nudos propietarios.
La aceptación de la herencia y la posterior conmutación del usufructo son dos negocios jurídicos independientes. Si se conmutara el usufructo sobre dinero a cambio de la renuncia a derechos sucesorios, la operación constituye una permuta sujeta al ITPAJD. El tipo de gravamen será el de bienes muebles, salvo que la Comunidad Autónoma competente disponga otro. Si las prestaciones no coinciden en valor, el exceso tributará por el Impuesto sobre Sucesiones y Donaciones como donación.
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