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V1527-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

Expenses assumed by a family member in a gratuitous loan are counted as income from real estate capital

Parents grant the use of a dwelling via a gratuitous loan to their daughter for 5 years, on the condition that she assumes the utility expenses. The DGT responds that these expenses assumed by the daughter constitute full income for the parents.

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2023-06-05PublishedPublished 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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