La tributación del usufructo en el Impuesto sobre Sucesiones: STS de 16 de febrero de 2024, rec. núm. 8674/2022

Abstract

When the right of usufruct is extinguished due to the death of the usufructuary and the full ownership of the property is consolidated in the owner node, there has only been one taxable event and a single accrual by the ISyD, resulting in the application of the rules in force at the time of the dismemberment of the domain, both to determine the tax liability and to apply to it the deductions and bonuses provided for in the corresponding regional legislation.