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A query was raised regarding whether the consolidation of property ownership following the death of a usufructuary is subject to taxation. The DGT ruled that it must be taxed under the onerous transfer of property modality of the ITPAJD.
Cuestión planteada Tributación de la consolidación del dominio en el nudo propietario por fallecimiento de la usufructuaria.
Al consolidarse el dominio por muerte del usufructuario en una propiedad desmembrada por título oneroso, el nudo propietario debe tributar por la extinción del usufructo. La base imponible será el valor real actual del bien multiplicado por el porcentaje que no tributó al adquirir la nuda propiedad. El tipo de gravamen será el vigente en la Comunidad Autónoma o el 6% si no hay uno establecido.
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