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 termination of the usufruct occurs due to the death of the usufructuary, the deadline for filing the self-assessment is six months, counting from the date of death.
In other cases, the term is thirty business days, counting from the day after the termination of the usufruct occurs.