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 submitting the self-assessment is six months, counting from the day of death.
In other cases, the period is thirty business days, counting from the day following the day in which the usufruct is terminated.