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The taxpayer inquires about the valuation and application of tax reductions regarding the donation of bare ownership of shares and their subsequent consolidation upon the death of the usufructuary. The DGT rules that a double tax benefit is possible, provided the requirements of Law 29/1987 and the Wealth Tax exemption are met.
Cuestión planteada Valoración y liquidación en el Impuesto sobre Sucesiones y Donaciones de la adquisición de la nuda propiedad de las participaciones. Tributación en el momento de la consolidación del dominio. Aplicación de la reducción tanto en la adquisición de la nuda propiedad como con la consolidación del dominio al fallecer el usufructuario.
En la donación de nuda propiedad, el valor es la diferencia entre el valor real de las participaciones y el del usufructo. Al extinguirse el usufructo, se tributa por el valor que tenía la nuda propiedad en su constitución, no al momento del fallecimiento. Se aplicará el tipo medio de gravamen de la desmembración y se podrá aplicar el resto de la reducción del 95% si no se agotó en la primera liquidación.
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