Doctrine by topic · DGT Observatory

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

Stable position Medium confidence 50 rulings · 2015–2026

Current position

The creation or transfer of a usufruct is a provision of services subject to the general VAT rate if the partner is an entrepreneur or professional and the property is used for their economic activity. In the case of furnished dwellings with cleaning and assistance services, the applicable rate is 10%, whereas if they are delivered unfurnished, the operation may be taxable but exempt. In the field of IRPF (Personal Income Tax), the allocation of assets in the dissolution of a community of property regarding the bare ownership may generate capital gains or losses.

The DGT's position does not show a single doctrinal evolution, but rather addresses usufruct from different tax dimensions. It has moved from treating the application of deductions for the dismemberment of ownership in the Non-Resident Income Tax (IRNR), to defining the nature of VAT in the creation of usufructs and the taxation of associated services. There is no change in criterion, but rather a diversification of the application of the concept to different taxes.

Turning points

  1. V2576-24

    Defines the creation of a usufruct as a provision of services subject to the general VAT rate when there is an allocation to economic activity.

  2. V5413-26

    Establishes the application of the reduced VAT rate of 10% for usufructs that include cleaning and assistance services in furnished dwellings.

Analysis based on 49 of 50 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V1380-26 4 Jun 2026

Exemption for sale of habitual home does not apply to usufruct

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualpleno dominiousufructonuda propiedadexención LIRPF — Ley 35/2006 del IRPF art. 6.1LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1331-26 29 May 2026

Gain or loss on usufruct and bare property must be calculated separately

SG de Impuestos sobre la Renta de las Personas Físicas
usufructonuda propiedadganancia patrimonialvalor de adquisiciónvalor de transmisión LIRPF — Ley 35/2006 del IRPF art. 11.5LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1167-26 20 May 2026

Usufruct creation on a property deemed capital income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariousufructonudo propietariogastos deduciblesamortización LIRPF — Ley 35/2006 del IRPF art. 22.1LIRPF — Ley 35/2006 del IRPF art. 23.2
Affects CompanyExpat · Non-residentIndividual
V0536-26 6 Mar 2026

Rental income from property should not be imputed if a usufruct right exists

SG de Impuestos sobre la Renta de las Personas Físicas
imputación de rentas inmobiliariasderechos reales de disfruteusufructovalor catastralnuda propiedad LIRPF — Ley 35/2006 del IRPF art. 85.1LIRPF — Ley 35/2006 del IRPF art. 85.2
Affects CompanyExpat · Non-residentIndividual
V2453-25 11 Dec 2025

Grant and exercise of a purchase option create two distinct patrimonial changes

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioalteración patrimonialopción de comprabase imponible del ahorroganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 22.1
Affects CompanyExpat · Non-residentIndividual
V1416-25 24 Jul 2025

Death of landlord does not alter contract date

SG de Impuestos sobre la Renta de las Personas Físicas
subrogaciónnuda propiedadusufructopleno dominioganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V1385-25 21 Jul 2025

Usufructuaries can deduct administration and deposit costs from capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
usufructorendimientos del capital mobiliariogastos de administración y depósitonuda propiedaddividendos LIRPF — Ley 35/2006 del IRPF art. 11.3LIRPF — Ley 35/2006 del IRPF art. 26.1
Affects CompanyExpat · Non-residentIndividual
V1204-25 2 Jul 2025

Reinvestment exemption requires full ownership of property

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualnuda propiedadpleno dominioganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41
Affects CompanyExpat · Non-residentIndividual
V0391-25 20 Mar 2025

The usufructuary must declare rental income from the community's roof

SG de Impuestos sobre la Renta de las Personas Físicas
comunidad de propietariosusufructorendimiento de capital inmobiliarioatribución de rentasfrutos civiles LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 11.3
Affects CompanyExpat · Non-residentIndividual

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