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V1160-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Market value must be deducted for the free use of premises owned by a spouse

A pharmacist married under a separation of assets regime wishes to formalise a loan for use agreement to use a premises owned by her husband free of charge. The DGT indicates that the market value of such a transfer must be deducted from the economic activity.

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2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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