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V1160-22 26 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comodato

Market value must be deducted for the free use of premises owned by a spouse

A pharmacist married under a separation of assets regime wishes to formalise a loan for use agreement to use a premises owned by her husband free of charge. The DGT indicates that the market value of such a transfer must be deducted from the economic activity.

The question raised

Effects of the formalization of said contract on the taxpayer's Personal Income Tax (IRPF).

The DGT's ruling

When a spouse makes transfers of assets that serve the purpose of the economic activity, the stipulated consideration or the market value must be deducted. Said amount shall be considered income from real estate capital for the spouse transferring the asset. This rule does not apply if the assets are common to both spouses.

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