Doctrine by topic · DGT Observatory

Temporary Usufruct: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 17 rulings · 2014–2026

Current position

The establishment of a usufruct generates, unless proven otherwise, a return on real estate capital valued at market price. If the gratuitous nature of the donation is proven, the presumption of remuneration does not apply, and the tax impact is limited to the imputation of the net return under Article 85 of the LIRPF (Personal Income Tax Law). If the grantor is an entrepreneur or professional, the operation is subject to IVA (VAT).

The DGT's position remains constant regarding the treatment of the return on real estate capital and the need to prove gratuitousness to avoid valuation at market price. No significant doctrinal changes are observed, except for the incorporation of clarifications regarding liability for IVA when an entrepreneur or professional is involved.

Turning points

  1. V1170-26

    Clarifies that the establishment of a usufruct is a service provision subject to IVA if the grantor acts as an entrepreneur or professional.

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V1170-26 20 May 2026

Temporary usufruct for tourism use subject to 21% VAT if owner acts as entrepreneur

SG de Impuestos sobre la Renta de las Personas Físicas
usufructo temporalprestación de serviciosempresario o profesionalrendimientos del capital inmobiliarioexención de arrendamientos LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0673-25 15 Apr 2025

A temporary usufruct over shares is deemed capital mobile income

SG de Impuestos sobre la Renta de las Personas Físicas
usufructo temporalrendimientos del capital mobiliarionuda propiedadvalor normal en el mercadooperación a título lucrativo LIRPF — Ley 35/2006 del IRPF art. 6.5LIRPF — Ley 35/2006 del IRPF art. 25.1.c
Affects CompanyExpat · Non-residentIndividual
V2697-21 8 Nov 2021

Creation of a temporary usufruct over real estate is subject to Transfer Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
usufructo temporaltransmisiones patrimoniales onerosasbase imponiblederechos realesvalor de mercado TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10.1
Affects CompanyExpat · Non-residentIndividual
V2552-21 21 Oct 2021

Tax refund possible following deed annulment due to self-dealing prohibition

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
devolución de ingresos indebidosnulidad de contratoefecto lucrativoautocontrataciónusufructo temporal TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 57.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 57.2
Affects CompanyExpat · Non-residentIndividual
V1003-19 8 May 2019

Donating property usufruct to children generates real estate capital income

SG de Impuestos sobre la Renta de las Personas Físicas
usufructo temporalrendimientos del capital inmobiliariovalor de mercadorenta imputadavalor catastral LIRPF — Ley 35/2006 del IRPF art. 6.5LIRPF — Ley 35/2006 del IRPF art. 21
Affects CompanyExpat · Non-residentIndividual
V2301-15 20 Jul 2015

Creation of temporary or life usufruct is subject to Inheritance and Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
usufructo temporalusufructo vitaliciodonacióntransmisión lucrativabase imponible LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.b
Affects CompanyExpat · Non-residentIndividual

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