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The taxpayer asks how the creation of a successive usufruct over their shares would be taxed under Personal Income Tax (IRPF). The DGT rules that such a creation constitutes income from movable capital.
Cuestión planteada Tributación en el IRPF de la constitución del referido usufructo, ya sea mediante venta o donación.
La constitución de derechos de uso o disfrute sobre participaciones en los fondos propios de una entidad se califica como rendimiento del capital mobiliario. Si la constitución se realiza a título gratuito, se presumirá que es retribuida, debiendo valorarse por el valor normal en el mercado.
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