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A query was raised regarding whether the taxable base for the donation of the bare ownership of shares is zero when the donor retains the usufruct, the power of disposal, and political rights. The DGT ruled that the standard valuation rules for the dismemberment of ownership must be applied.
Question posed: Value of the bare ownership of the shares, given that the usufructuary reserves the power of disposal and the political rights of the shares.
The DGT applies the standard valuation regulations of the Inheritance and Gift Tax for cases of dismemberment of ownership. This applies regardless of whether the usufructuary reserves the power of disposal and the political rights of the shares. The ownership of the donee is considered susceptible to economic valuation and is an asset of which they may dispose.
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