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Consultants were granted the bare ownership of certain assets, while the deceased's husband was granted the usufruct. Following the death of the usufructuary, queries were raised regarding how the nephews should be taxed and whether it is possible to rectify the husband's previous tax settlement.
Cuestión planteada ¿Cómo deben tributar los consultantes?
La muerte del usufructuario extingue el usufructo y consolida el dominio, por lo que los adquirentes de la nuda propiedad deben liquidar el impuesto sobre el porcentaje no tributado en su momento. Se aplicará el valor de los bienes a la fecha de la desmembración del dominio y la normativa vigente en la extinción respecto a tipos, reducciones y bonificaciones. No procede la rectificación de la autoliquidación del usufructuario si la liquidación de la Inspección ya tiene carácter definitivo.
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