Guides · Bare ownership: how the value is calculated and what discount to apply

Bare ownership: how the value is calculated and what discount to apply

The value of bare ownership is the full ownership value minus the usufruct. The lifelong usufruct is estimated using the fiscal rule 89 − age of the usufructuary (minimum 10%, maximum 70%).

How it works

Fiscal rule (ITP/ISD), example with percentages (no euros), difference between fiscal value and market price an investor will pay, risks (indication, verify with notary).

How Nexus does it

Bare ownership table in the Pack Inversor with the real age and the math done in the registry block.