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V1527-23 5 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comodato

Expenses assumed by a family member in a gratuitous loan are counted as income from real estate capital

Parents grant the use of a dwelling via a gratuitous loan to their daughter for 5 years, on the condition that she assumes the utility expenses. The DGT responds that these expenses assumed by the daughter constitute full income for the parents.

The question raised

Taxation of the operation under Personal Income Tax.

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