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A taxpayer inquired whether they must declare income for granting free use of a second home to a friend. The DGT ruled that, if the free nature of the transfer is proven, no real estate capital income is generated, although the corresponding imputed real estate income must be declared.
Cuestión planteada Si como consecuencia de tal cesión, el consultante debe declarar algún rendimiento en la declaración de IRPF de 2014.
Si se prueba que la cesión del inmueble es gratuita, el cedente no obtiene rendimientos del capital inmobiliario. No obstante, al tratarse de un inmueble urbano que no genera dichos rendimientos, el contribuyente debe efectuar la imputación de rentas inmobiliaria según el artículo 85 de la Ley del IRPF. La gratuidad debe ser acreditada por el contribuyente mediante medios de prueba admitidos en Derecho.
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