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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

Question posed: Taxation of the operation under Personal Income Tax.

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