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V5552-26 16 September 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · nuda propiedad

Death of usufructuary does not change acquisition date of bare ownership for Income Tax purposes

The taxpayer asks whether the death of a usufructuary allows for the updating of the acquisition value of bare ownership when calculating capital gains. The DGT rules that the consolidation of full ownership does not constitute a new acquisition for Income Tax purposes.

The question raised

Cuestión planteada A efectos del cálculo sobre el valor de adquisición de la ganancia patrimonial en IRPF, si es posible actualizar el valor de adquisición a fecha de fallecimiento del usufructuario.

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