Usufruit, a property, full property: what differences?
Verified 08 October 2019 - Directorate for Legal and Administrative Information (Prime Minister)
The difference lies in more or less significant rights to an asset. Full ownership consists of usufruct and unowned property.
The attributes of the property right (to occupy a property, to sell it, to collect the income) can be divided between the usufructuary and the bare owner. We are talking about dismemberment of ownership..
To find out how the value of a property is divided between the usufruct and the bare owner in the event of a dismemberment of the property right, you can use a simulator. In particular, it allows you to calculate the amount on which registration fees will be applied in the event of donation, succession, sale, etc.
Simulator: tax structure of usufruct and undivided ownership