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The taxpayer asks how the creation of a usufruct right over securities for consideration is taxed. The DGT responds that such creation is classified as income from movable capital.
Question posed: Taxation under Personal Income Tax.
The creation or transfer of rights of use or enjoyment over securities representing participation in equity is classified as income from movable capital. If the creation is gratuitous, the presumption of consideration applies based on its normal market value, unless proven otherwise. The rights of the usufructuary shall be those determined by commercial regulations and the constitutive instrument.
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