Transfer of real estate after consolidation of ownership

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

Date of the dismemberment of the domain (constitution of usufruct)

If you acquired the bare ownership for a valuable consideration:

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

(+) Investments and improvements made to acquired assets.

(+) Expenses and taxes inherent to the acquisition (except interest), paid by the purchaser and, in addition, the Tax on property transfers ( ITP ) of the settlement of the value of the usufruct.

Broadcast date

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

Transfer for valuable consideration:

(+) Actual amount of the transfer.

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

If you acquired the bare ownership for profit:

(+) Value of bare ownership ISD .

(+) Value of usufruct ISD .

(+) Investments and improvements made to acquired assets.

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

Transmission for profit:

(+) Transmission value for the purposes of ISD .

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