It is one of the elements of the right of ownership of an asset, the complement of which is the usufruct. This right allows its holder to legally dispose of the good (for example to sell) but does not confer on it either use or enjoyment, which are the prerogatives of the usufructuary over this same good. For tax purposes, the value of the bare ownership corresponds to a portion of the value of the full ownership fixed according to a scale, which is established by reference to the age of the usufructuary.