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A commercial premises owner wishes to grant use of the property to a company through a joint venture agreement in exchange for a share of profits. The Directorate-General for Tax (DGT) has ruled that the transaction is exempt from Transfer Tax (ITP), subject to VAT at the standard rate, and that the income is classified as income from movable capital for Income Tax (IRPF) purposes.
Cuestión planteada - Incidencia de la cesión del local a efectos del ITP y del IVA.
El contrato de cuentas en participación se equipara a la constitución de una sociedad, pero está exento de ITP por las aportaciones de socios. La cesión del inmueble constituye una prestación de servicios sujeta al IVA al 21%. Los beneficios obtenidos por el propietario se califican como rendimientos del capital mobiliario en el IRPF.
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