domingo, 17 de febrero de 2008

EL USUFRUCTO Y EL IMPUESTO SOBRE TRANSMISIONES

USUFRUCTO

Descripción:

Es un derecho real [1]que faculta a una persona para disfrutar y usar bienes o derechos de otra (nudo propietario) percibiendo los frutos o rendimientos que produzcan, pero con la obligación de conservar su forma y sustancia.

Se excluyen:
- Origen en un acto gratuito.
- No impliquen utilidad económica (p.ej. el usfructo del nacido sobre bienes dotales inestimados de la mujer)
- Los adquiridos por prescripción.

Hay que excluir los que tienen su origen en un acto gratuito, normalmente hereditario, los que no impliquen una utilidad económica relevante y los adquiridos por prescripción. Los únicos sujetos son los constituidos a titulo oneroso y originados por un desplazamiento patrimonial.

(D.G. Contencioso del Estado. C. 22.2.52. Declaró que la adquisición y extinción de bienes o derechos por prescripción sólo se somenten al impuesto cuando voluntariamente se formalizan por medio de informaciones posesorias de dominio o actas de notoriedad)

Clases a efectos fiscales:

1. Usufructo Temporal.
2. Usufructo Vitalicio.
3. Usufructo a favor de persona jurídica.
4. Usufructo vitalicio a su vez temporales.
5. Usufructo con condición resolutoria.
6. Usufructo sucesivo.
7. Usufructo simultáneo.
8. Transmisión Usufructo.
9. Extinción Usufructo.
10. Extinción prematura del Usufructo.
11. Ejemplo.


Usufructo Temporal.

Se reputa proporcional al valor totaL de los bienes, en razón del 2% (1 año) por cada periodo de un año, sin exceder del 70% (35 años).

El Sr. X procede a realizar la desmembración de un piso de su propiedad, otorgando un usufructo temporal a su hijo por un periodo de 20 años. El valor comprobado del bien asciende a 60101.21€.

B.I. del usufructuario será: 2% x 20= 40%
B.I. : 40% de 60101.21€ = 24040.48



Usufructo Vitalicio.

Se estima que la B.I. es igual al 70% del valor total de los bienes cuando el usufructuario cuente menos de 20 años, minorando, a medida que aumente la edad, en la proporción de un 1% menos por cada año más, con el limite minimo del 10% (79 años) del valor del bien.

Si el usufructuario tiene 18 años la B.I. = 70%, si tiene 21 será del 68%, así hasta llegar a 80 o más años en que la B.I. = 10%.

Metodo directo y practico: 89 – Edad del Usufructuario.

Usufructo a favor de persona jurídica. art. 515 C.C.

Estos usufructos constituidos a favor de sociedades, si lo son por tiempo indeterminado o por un plazo superior a los 30 años, la base imponible viene dada por el valor total del bien. Procedría la devolución si transcurrido los 30 años se extingue el usufructo que fué constituido en favor de una persona jurídica. Se trata de una compraventa sujeta a condición resolutoria


Usufructos Vitalicios que, a su vez, sean temporales.

Se aplicarán las reglas del vitalicio y temporales y se cogerá la nuda propiedad más pequeña o el usufructo de mayor valor.

El valor de la nuda propiedad será el que resulte de la diferencia entre Pleno Dominio – Valor Usufructo de mayor valor.


Usufructo con condición resolutoria distinta de la vida del usufructuario

Se liquidarán como usufructos vitalicios pero, cumplida la Condición Resoluctoria, se practica nueva liquidación en función de la duración que haya tenido el usufructo y se rectifica la anterior liquidación, ya sea en beneficio del Tesoro o del contribuyente (art. 41.7 Reglamento)

Usufructo Sucesivo.

Es aquel que se constituye a favor de varias personas sucesivamente, unas detrás de las otras.

El valor de la nuda propiedad se determina teniendo en cuenta el usufructo de mayor porcentaje (usufructuario más joven) aunque no sea llamado en primer lugar. A la extinción de este usufructo –no a la extinción del correspondiente al primeramente llamado- pagará el nudo propietario por el aumento de valor que la nuda propiedad experimente, y así sucesivamente al extinguirse los demás usufructos. Esta misma norma se aplica al usufructo constituido a favor, de dos conyuges simultáneamente, si bien sólo se practica liquidación por consolidación cuando fallezca el último de los conyuges (art. 41.5 Rgto)




Usufructo simultáneo a favor de varias personas.

No existe ninguna previsión legal, a partir del Reglamento, podemos entender que nos encontramos ante un solo hecho imponible, por lo que procede practicar una sóla liquidación.

Usufructo del menor edad y la nuda propiedad (PD – Usufructo). El incremento a favor de los sobrevivientes no dará liquidación alguna hasta el fallecimiento del último de ellos, con la consolidación total del usufructo.


Transmisión.

Los derechos de nuda propiedad y usufructo, como cualquiera de los derechos ya nacidos, pueden ser objeto de transmisión a un tercero, que satisfará el tributo de acuerdo con lo que valgan en el momento de la transmisión.

Es decir que habrá que estar al valor del usufructo o de la nuda propiedad en el momento de la transmisión, con independencia del valor que tuvieran en el momento en que se desmembró el dominio.

Extinción:

Se somete a gravamen:

- Compra de la nuda propiedad por el usufructurario.
- Viceversa (Consolidación).
- Adquisición por un tercero.


Tributará por TPO siempre que la desmembración fuese por titulo oneroso. Si la nuda propiedad se transmitió a titulo oneroso y el usufructo a titulo lucrativo, la extinción se rige por TPO. Lo importante es el titulo de la nuda propiedad

Si la constitución se hace por el propietario del bien. Hijo que adquiere el Bien y con posterioridad constituye usufructo vitalicio a favor de la madre (paga TPO) cuando se extingue no paga.

Al extinguirse el usufructo se produce la consolidación en el nudo propietario, por los mismos conceptos y titulos por los que se adquirió, en su día la nuda propiedad.

Previamente a la presentación del Impuesto sobre Sucesiones se puede producir la extinción de la Sociedad de Gananciales en el cual se produce el reparto de bienes. Si el conyuge sobreviviente se queda con el usufructo de determinados bienes y la nuda propiedad se adjudica al conyuge muerto, pasando las nudas propiedades a los herederos cuando fallece el último conyuge la consolidación se produce en un hijo o en un tercero (el que tenga la nuda propiedad) ¿estaría exento?, tributaría por T.P. dado que las adquisiciones del nudo propietario eran con esa condición.

Ejemplo:. Supongamos que se constituye un usufructo vitalicio a favor de una persona de 85 años de edad y la nuda propiedad en otra persona. El valor del bien comprobado es de 10.000.000. Al cabo de 3 años la primera persona fallece, siendo el valor del bien comprobado en ese segundo momento de 15.000.000.





Liquidaciones:

a) en el momento de la desmembración:

Una liquidación a cargo del usufructuario por una B.I. del 10% de 10.000.000 pts = 1.000.000

Por su parte el nudo propietario liquidará una base imponible del 90% de 10.000.000 es decir, de 9.000.000.

b) en el momento de la consolidación del dominio. Una liquidación a cargo del nudo propietario con una B.I.del 10% sobre 15,000,000 : 1,500,000.


Por Ejemplo:

-Edad del transmitente en el momento de transmitir el usufructo = 65 años
-Valor Comprobado del Bien: 12.000.000
H.I. Transmisión de un derecho
S.P. El adquirente
B.I.: 42.3. Rgto.


Se ha discutido si tributa o no la extinción del usufructo sin embargo tributrariamente si. Pues lo cierto es que el nudo propietario percibe lo que antes no tenía. Por ejemplo una persona que desmembra una propiedad otorgando, por via onerosa, la nuda propiedad a un hijo y el usufructo a su mujer, la consolidadción del dominio en el nudo propietario, bien por cumplimiento del plazo previsto por tratarse de un usufructo temporal o por fallecimiento del usufructuario, provocará un aliquidación en el nudo propietario por el valor del usufructo no satisfecho en el momento de la desmembración.

En resumen, podemos afirmar que la tributación de la consolidación del dominio depende si la desmembración anterior se ha realizado por vía lucrativa u onerosa. En el primer caso, la liquidación se regirá por las normas del I.S.D., cualquier que haya sido el titulo de consolidación.

En la practica lo que se está realizando es si en su día el usufructo representaba el 70% y la nuda propiedad 30% cuando se consolida se toma como valor el 70% sobre el Valor comprobado en la actualidad.

En el segundo la liquidación de la consolidación se realizará a traves del ITP.

Una persona al fallecer otorga la nuda propiedad a un hijo y el usufructo a otro. Cuando el usufructuario fallezca o se acabe el plazo de otrogamiento del usufructo, la consolidación en el nudo propietario del usufructo dará lugar a una liquidación del ISD.




Extinción prematura del usufructo.

Como consecuencia de un negocio jurídico, se exige al nudo propietario la mayor de las liquidaciones entre lo previsto (extinción) y la correspondiente al negocio jurídico extintivo del usufructo (art. 42.3 Reglamento)

Es decir será la mayor de:

La liquidación que derive de la transmisión del derecho.

La liquidación por el porcentaje que le correspondería en el momento de la desmembración en relación al valor total de los bienes (en el momento de la extinción)


¿Puede prescribir la extinción del usufructo?

El devengo se produce el día en que hubiese fallecido el usufructuario ( o el día del cumplimiento del plazo, si es usufructo de carácter temporal). Luego si prescriben (art. 52 y ste del Reglamento)

Al tratarse de un bien o derecho adquirido en dos momentos, en la extinción se tributa sobre el tanto por ciento por el que no se satisfizo el impuesto al adquirirse la nuda propiedad, cuyo porcentaje se aplicará sobre el valor que tuvieran los bienes en el momento de la consolidación del dominio, con sujección a las tarifas vigentes en tal fecha y por el tipo que corresponda al valor integro de los bienes (art. 42.2. Reglamento)


Tipos Impositivos: 7% En inmuebles y 4% en muebles.


Plazo de autoliquidación:
Ejemplos:


Supuestos: (Valor del Bien = 10.000.000 pts. Edad Usufructuario = 20)

Constitución del usufructo.

H.I. constitución de un derecho real (art. 7.1.b TR)
S.P. aquel a cuyo favor se constituye (20 años)

B.I.:
Temporal: 2% x 20=40%
40% s/10.000.000= 4.000.000.

Vitalicio: 89-20 = 69%
69% s/10.000.000 = 6.900.000

Tipo Impositivo: 7% o 4% según el bien.

Por ejemplo. El Sr. X. procede a desmembrar un piso de su propiedad, reservandose la nuda propiedad y constituyendo a favor de su hijo el usufructo del piso. Solo origina una liquidación a cargo del hijo como beneficiario del derecho real de usufructo.

Venta Nuda propiedad a un particular reservandose el usufructo vitalicio

Venta Nuda Propiedad.
Edad del que transmite la nuda propiedad = 40 años
H.I. transmisión de un bien
S.P. : El adquirente (art. 8 TR)
B.I. = 89-40 =49% 100- 49% = 51%
51% s/10.000.000 = 5.100.000

Reserva del usufructo. No tributa.

Procede a desmembrar un piso, reservandose el usufructo y transmitiendo la nuda propiedad. Se liquida la transmisión de la nuda propiedad pero no como constitución de un derecho ya que no ha habido ninguna transmisión onerosa.


El Usufructo era vitalicio y se extingue por fallecimiento.

% que no tributó en su momento = 49%
Valor del bien en este momento = 12.000.000
B.I. = 49% s/12.000.000 = 5.880.000

Transmisión como usufructo y nuda propiedad.

Procede a desmnembrar transmitiendo el usufructo a un hermano y la nuda propiedad a su hija. Se producen dos liquidaciones, una por la constitución del usufructo a favor de la hija y otra por la transmisión de la propiedad.

El derecho se transmite en 5.000.000 .Por lo tanto tomamos la mayor de las B.I.

Venta del derecho de usufructo a un tercero. Suponemos que se transmite en 5.000.000.
B.I. = 89-65 (edad del cedente a la fecha de cesión) = 24%
Valor : 12.000.000 (Valor del Bien) x24% : 2.880.000.
Valor transmisión : 5.000.000

Si el usufructuario recuperase la nuda propiedad en vez de ceder el usufructo.

A titulo lucrativo. Tributa por el Impuesto sobre Sucesiones y Donaciones
A titulo oneroso: Tributa por el Impuesto sobre Transmisiones Patrimoniales.

Extinción del usufructo estando este en manos de un tercero.

Supuesto normal. Cumplimiento del plazo (U.Temporal) o muerte. Sería la muerte del que desmembro la propiedad y se reservó el usufructo, ya que el tercero compró con esa condición.
Tributaria el nudo propietario sobre el valor real del usufructo.

Renuncia del usufructuario al usufructo. Es una donación al nudo propietario y tributaria por donaciones. (Art. 41.6 Rgto)

Por otro tipo de negocio jurídico ., tributaria por la mayor: consolidación ordinaria o derivada del negocio en virtud del cual se extinga.


Relación ITP y A.J.D. con I.V.A.


La Dirección General de Tributos del Ministerio de Economia y Hacienda la constitución del derecho de usufructo constituye una prestación de servicios y no una entrega de bienes (no puede disponerse del inmueble). Cuando una empresa vende uninmueble transmitiendo el usufructo a otra que ejerce la actividad de arrendamientos urbanos p,ej., está sujeta a IVA pudiendo deducirselo si es sujeto pasivo de IVA el adquirente.

La exposición de motivos de la Ley 37/92, en su punto 4.5 señala la modificación respecto a la normativa anterior operada en lo que se refiere a la constitución, transmisión o modificación de derechos reales de uso o disfrute sobre bienes inmuebles, que conforme a la nueva ley pasan a configurarse como prestaciones de servicios, frente a su anterior consideración como entrega de bienes a efectos de este impuesto. Este nuevo enfoque tiene por objeto dar a estas operaciones el mismo tratamiento fiscal que corresponde al arrendamiento de bienes inmuebles, por cuanto el significado económico de estos últimos es similar a la constitución de los mencionados derechos reales. En la medida en que se asimila a operaciones de arrendamientos, las cuales a su vez son operaciones de tracto sucesivo por antonomasia, se deduce que el tratamiento como operación de tracto sucesivo es el procedente para las citadas constitución, transmisión o modificación de derechos reales de uso o disfrute sobre inmuebles.

Si en esa misma transmisión se trasmite la nuda propiedad, al ser una segunda transmisión p.ej., estaría sujeta pero exenta de IVA y sujeta a ITP, y podría renunciarse.
[1] Derecho de goce.

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