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A natural person seeks tax treatment for renting a property to a sole shareholder society. The DGT determines that the transaction involves related parties and must follow specific rules under IRPF and VAT.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido.
En IRPF, la renta del arrendamiento es un rendimiento íntegro del capital inmobiliario y, al existir vinculación, debe valorarse por el valor normal de mercado. En IVA, la arrendadora tiene la condición de empresario o profesional, por lo que la operación está sujeta al impuesto con el tipo general del 21%. La base imponible en operaciones vinculadas será el valor normal de mercado si se cumplen los requisitos de la Ley del IVA.
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