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The consultant asks whether donating a temporary usufruct of listed shares to a foundation allows deductions and is exempt from income tax. The DGT responds that, under the assumption that the foundation is covered by Law 49/2002, the donation is deductible and rental income from market value assessment is exempt.
Cuestión planteada Si en el Impuesto sobre la Renta de las Personas Físicas la donación referida está exenta y es deducible.
Si la fundación se encuentra en el ámbito de la Ley 49/2002, la constitución de un derecho real de usufructo sobre valores es un donativo admitido para las deducciones, siempre que sea irrevocable, puro y simple. La base de la deducción será el importe anual de los dividendos o intereses percibidos por el usufructuario, con el valor de mercado como límite. Asimismo, las ganancias patrimoniales y rentas positivas que se manifiesten por la donación estarán exentas en el IRPF.
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