Skip to content
V0732-15 ·6 March 2015 ·consulta-vinculante Medium impact
Tax

Free transfer of business premises triggers VAT self-consumption of services

Retired owners sought guidance on the tax implications of granting free use of a premises to their daughter for her business activities. The DGT ruled that, as they are entrepreneurs through the leasing of residential properties, the transfer is subject to VAT as self-consumption of services and requires the imputation of income for Personal Income Tax (IRPF) purposes.

In 6 key points

Lifecycle

2015-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact