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A taxpayer inquired about the taxation of the donation of temporary usufruct of a property and company shares to their children. The DGT stated that if the gratuitous nature of the transaction is not proven, market value will be applied. In the case of the property, if it is a gift, the net income under Article 85 of the IRPF Law will be imputed.
Cuestión planteada 1. Tributación de la operación en la donante.
Si se acredita la gratuidad de la donación del usufructo, no se aplica la presunción de retribución del artículo 6.5 de la LIRPF. En el caso de la vivienda, la incidencia fiscal se limitará a la imputación del rendimiento neto previsto en el artículo 85 de la LIRPF durante la duración del usufructo. Si no se acredita la gratuidad, se aplicará el valor normal en el mercado según el artículo 40.1 de la LIRPF. Para las participaciones sociales, los rendimientos íntegros del capital mobiliario incluyen los derivados de la cesión de derechos de uso o disfrute.
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