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A taxpayer has enquired about the tax treatment of establishing a free usufruct over their shares in favour of their children. The DGT indicates that such an establishment is classified as income from movable capital and, being free of charge, there is a presumption that it is a remunerated transaction.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas de la consultante.
La constitución de un usufructo sobre participaciones sociales se califica como rendimiento del capital mobiliario. Al realizarse de forma gratuita, se presume que la operación es retribuida según el artículo 6.5 de la Ley del IRPF. La valoración de dicha renta debe realizarse por el valor normal en el mercado. La acreditación de la gratuidad es una cuestión de hecho que debe probar el contribuyente.
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