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The taxpayer inquired whether a reduction could be applied to Inheritance Tax regarding a property where a right of use and enjoyment was judicially granted to their children. The Directorate General for Taxes (DGT) ruled that such a temporary right is considered a deductible charge when valuing the bare ownership.
Cuestión planteada Si se puede aplicar a dicho inmueble alguna reducción en el Impuesto sobre Sucesiones y Donaciones tras el fallecimiento del padre.
La liquidación de la sociedad de gananciales no es una transmisión, sino una concreción de un derecho preexistente, por lo que la parte del cónyuge sobreviviente no tributa. El derecho de uso y disfrute temporal se considera una carga deducible en el Impuesto sobre Sucesiones y Donaciones. Su valoración se determina aplicando al 75% del valor de los bienes las reglas de valoración de los usufructos temporales o vitalicios, según el artículo 26.b) de la LISD.
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