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V2844-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

Free transfer of premises used for economic activity taxed as self-consumption for VAT and imputed income for IRPF

A property owner sought clarification on the tax implications of transferring a commercial premises to her daughter free of charge for business use. The DGT ruled that if the premises were used for an economic activity, the transfer is taxed for VAT purposes as self-consumption and for IRPF purposes through the imputation of real estate income.

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2014-10-20PublishedPublished 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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