Exemption of certain acquisitions and transmissions.
Section 90
SEC. 90. Exemption of certain acquisitions and transmissions. — The following shall not be taxed: (a) The merger of usufruct in the owner of the naked title. (b) The transmission or delivery of the inheritance or legacy by the fiduciary heir or legatee to the fideicommissary. (c) The transmission from the first heir, legatee, or donee in favor of another beneficiary, in accordance with the desire of the predecessor. In the last two cases, if the scale of taxation appropriate to the new beneficiary is greater than that paid by the first, the former must pay the difference.