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The applicant asks how to settle tax following the death of her mother, who held both part of the full ownership and part of the usufruct of a commercial premises. The DGT rules that the consolidation of usufruct is subject to ITP, whereas the transfer of full ownership is subject to IHD.
Cuestión planteada Cómo deberá liquidar la consultante en el momento del fallecimiento de su madre.
La consolidación del dominio por fallecimiento del usufructuario, cuando la propiedad se desmembró por título oneroso, tributa por el Impuesto sobre Transmisiones Patrimoniales. En este caso, la consolidación del 50% del local por extinción del usufructo está sujeta a ITP. Por otro lado, la adquisición de la plena propiedad del otro 50% del local mediante legado tributa por el Impuesto sobre Sucesiones y Donaciones.
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