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The DGT confirms that the reduction applies to both bare and full property, and that the consolidation of usufruct is taxed at the value of the bare property at the time of creation.
Cuestión planteada Si la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones se aplica indistintamente para la donación, tanto de la plena propiedad como de la nuda propiedad, respecto del hijo no residente. Valor a efectos de la liquidación del impuesto por la nuda propiedad. Tributación para el supuesto de consolidación del usufructo.
La reducción del artículo 20.6 de la Ley 29/1987 procede tanto para la donación de la plena como de la nuda propiedad de las participaciones. En la donación de nuda propiedad, el valor es el 84% del valor real (si el usufructo es del 16%) y se aplica el tipo medio efectivo del valor íntegro. Ante la extinción del usufructo, se tributa por el concepto de donación sobre el valor que tenían las participaciones en el momento de la desmembración del dominio, aplicando el tipo medio de gravamen y las reducciones correspondientes de aquel momento.
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