Property consolidation following lapse of usufruct.Form 655
Consolidation of ownership in the person of the bare owner as a result of the extinction of a usufruct constituted through a lucrative transfer (succession or donation)
Submission periods
If the usufruct is extinguished due to the death of the usufructuary, the deadline for filing the self-assessment is six months from the date of death.
In other cases, the time limit is thirty working days from the day following the day on which the usufruct expires.