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A property developer has requested clarification on the tax implications of transferring homes to an ex-spouse as compensatory maintenance and compensation under Article 1438 of the Civil Code. The Directorate General for Taxes (DGT) has ruled that such transfers are subject to VAT as self-consumption and to Personal Income Tax (IRPF) as income from economic activities, with the exception of the Article 1438 compensation, which carries no tax consequences.
Cuestión planteada Tributación tanto en consultante como en su cónyuge, a efectos del IVA, IRPF e ITPAJD.
La entrega de viviendas del patrimonio empresarial a la ex cónyuge se considera autoconsumo sujeto a IVA, con un tipo del 10% si son aptas para vivienda. En IRPF, la pensión compensatoria mediante entrega de bienes permite la reducción en la base imponible del pagador y tributa como rendimiento de actividad económica por su valor de mercado. La compensación del artículo 1438 del Código Civil no constituye renta para el perceptor ni reduce la base imponible del pagador.
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