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Retired owners sought guidance on the tax implications of granting free use of a premises to their daughter for her business activities. The DGT ruled that, as they are entrepreneurs through the leasing of residential properties, the transfer is subject to VAT as self-consumption of services and requires the imputation of income for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tratamiento fiscal de dicha operación en el IVA e IRPF.
Si el local está afecto al patrimonio empresarial, su cesión gratuita se considera autoconsumo de servicios sujeto a IVA, debiendo repercutir el impuesto con base imponible según el coste de prestación del servicio. En el IRPF, si la cesión es gratuita, no se generan rendimientos del capital inmobiliario, pero sí la imputación de rentas inmobiliarias según el valor catastral. La acreditación de la gratuidad es una cuestión de hecho que debe probar el contribuyente.
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