La disposición contenida en el número 2 de la precedente sección, no es aplicable al vendedor o donante que se hubiese reservado el usufructo de los bienes vendidos o donados, ni tampoco a los padres usufructuarios de los bienes de sus hijos, ni al cónyuge sobreviviente respecto a la cuota hereditaria que le corresponde en la herencia del otro cónyuge, cuando sean los nudo-propietarios sus mismos descendientes, salvo el caso de que los padres o el cónyuge contrajeren segundo matrimonio.
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