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A query was raised regarding the taxation of the donation of usufruct rights over a property from a father to his daughter. The DGT indicates that, if the gratuitous nature of the transfer is proven, the donor must impute the net yield provided for in Article 85 of the IRPF Law.
Cuestión planteada Solicita saber la tributación a efectos del Impuesto sobre la Renta de las Personas Físicas de la citada operación.
La constitución de un usufructo genera un rendimiento del capital inmobiliario que debe valorarse a precio normal de mercado. Si se acredita la gratuidad de la donación, el donante deberá imputar el rendimiento neto establecido en el artículo 85 de la LIRPF. En caso de no acreditarse la gratuidad, se aplicará el valor normal de mercado, sin que el rendimiento pueda ser inferior al del artículo 85 si el cesionario es pariente hasta tercer grado.
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