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V2094-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

The gratuitous transfer of a commercial premises between family members entails the imputation of real estate income in Personal Income Tax

A mother gratuitously transfers a commercial premises to her son for his economic activity. The DGT responds that, if the gratuitous nature is proven, the mother does not obtain returns from real estate capital but must impute income based on the cadastral value.

Lifecycle

2023-07-18PublishedPublished 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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