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A query was raised regarding whether a property owner must declare income for IRPF and register for IAE by allowing a company, in which her spouse is the majority shareholder, to use her property without paying rent. The DGT ruled that the market value must be declared as income from real estate capital and that the transfer constitutes an economic activity for IAE purposes.
Question raised: Whether the owner of the real estate must declare any amount in the IRPF for the lease of the property and whether she must register in the IAE.
As it is a transaction between related parties, the transfer of use of the real estate must be assessed at its market value. This income is classified as full income from real estate capital and must be reported in the owner's Personal Income Tax (IRPF) return. Regarding the Economic Activities Tax (IAE), the transfer constitutes an economic activity, although the owner, being a natural person, is subject to but exempt from the tax.
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