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V3128-16 ·5 July 2016 ·consulta-vinculante Medium impact
Tax

Transferring a commercial premises in exchange for covering expenses generates real estate income and is subject to VAT

A query was raised regarding the taxation of the transfer of a commercial premises from a mother to her son, where the latter assumes the costs of property tax (IBI), community fees, and electricity. The DGT has determined that this does not constitute a gratuitous transfer, but rather an onerous one, which generates real estate capital income and is subject to VAT.

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2016-07-05PublishedPublished 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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