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The consultant asks how to tax the transfer of share usufruct of a foreign company acquired by inheritance. The DGT states that selling the usufruct generates a capital gain or loss, which must be calculated by separating the value of the usufruct from that of the bare ownership.
Cuestión planteada Tributación de la referida transmisión en el IRPF de la consultante.
La venta del usufructo genera una ganancia o pérdida patrimonial según los artículos 33 y siguientes de la LIRPF. Al existir desmembración del dominio, se debe determinar qué parte del valor de transmisión corresponde al usufructo y cuál a la nuda propiedad basándose en su valor de mercado. En caso de aportación no dineraria, el valor de transmisión será la mayor de las tres cantidades previstas en el artículo 37.1.d) de la LIRPF. El valor de adquisición para adquisiciones lucrativas será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones.
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