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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.
Al existir vinculación entre la socia y la sociedad, la operación debe valorarse por su valor normal de mercado, entendido como la contraprestación que acordarían sujetos independientes. En IRPF, la renta se califica como rendimiento íntegro del capital inmobiliario. En IVA, la arrendadora tiene la condición de empresario o profesional, por lo que el arrendamiento está sujeto al impuesto con el tipo general del 21%.
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