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A taxpayer has enquired about the taxation of the donation of temporary usufruct of a leased commercial premises to their child. The DGT indicates that if the donation is proven to be gratuitous, only the net income provided for in Article 85 of the IRPF Law shall be imputed.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
La constitución de un usufructo temporal genera, salvo prueba en contrario, un rendimiento del capital inmobiliario valorado a precio de mercado. Si se acredita la gratuidad de la donación al hijo, no se aplica la presunción de retribución y la incidencia fiscal se limita a la imputación del rendimiento neto del artículo 85 de la LIRPF. De no acreditarse la gratuidad, se aplicará el valor normal de mercado, sin que el rendimiento sea inferior al establecido en el artículo 85.
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