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Parents have enquired about the taxation of donating the life or temporary usufruct of a property to their daughter. The DGT indicates that donors must report real estate capital income in their Personal Income Tax (IRPF) returns, while the daughter must pay Inheritance and Gift Tax (ISD).
Cuestión planteada Tributación de la operación, tanto en los donantes como en la donataria.
Para los donantes, la constitución del usufructo genera un rendimiento de capital inmobiliario que debe valorarse a precio de mercado, salvo que se acredite su gratuidad, en cuyo caso se imputará el rendimiento neto del artículo 85 de la LIRPF. Para la donataria, la adquisición del usufructo está sujeta al Impuesto sobre Sucesiones y Donaciones, siendo el sujeto pasivo la hija y la base imponible la que determine el artículo 26 de la LISD.
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