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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)

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Submission periods

Si la extinción del usufructo se produce por el fallecimiento del usufructuario, el plazo de presentación de la autoliquidación es de seis meses, contados desde el día del fallecimiento.

En los demás casos el plazo es de treinta días hábiles, a contar desde el siguiente a aquel en que se produzca la extinción del usufructo