Transfer of real estate after consolidation of ownership

Automatic consolidation of ownership in the bare owner upon death of the usufructuary, expiration of the term or renunciation of usufruct.

Date of dismemberment of the domain (constitution of usufruct)

If you acquired the bare property for consideration:

(+) Actual amount of the acquisition of the bare property.

(+) Investments and improvements made in the acquired assets.

(+) Expenses and taxes inherent to the acquisition (except interest), paid by the acquirer and, in addition, the ITP of the settlement of the value of the usufruct.

Transmission date

Theory of title and mode (title or contract and delivery or tradition of the property).

Transmission for consideration:

(+) Actual amount of the transmission.

(-) Expenses and taxes inherent to the transmission paid by the transferor.

If you acquired the bare property for profit:

(+) Value of the bare property ISD .

(+) Usufruct value ISD .

(+) Investments and improvements made in the acquired assets.

(+) Expenses and taxes inherent to the acquisition (except interest), paid by the acquirer in the ISD of the settlement of the usufruct value.

Transmission for profit:

(+) Transmission value for ISD purposes .

(-) Expenses and taxes inherent to the transmission paid by the transferor.