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V1641-17 22 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

The partner shall not account for benefits in kind if they prove that the company's real estate was not used for private purposes

A query is made as to whether a partner of a company must declare benefits in kind for the use of real estate owned by the company. The DGT indicates that, if the circumstances preventing the personal use of the real estate are proven, there is no obligation to account for returns on movable capital.

The question raised

Question posed: The tax implications for the partner's Personal Income Tax (IRPF) return corresponding to the 2016 fiscal year are queried.

The DGT's ruling

The granting of use of a company's real estate to its partners constitutes a benefit in kind. However, if the circumstances preventing the personal use of the real estate can be proven through valid means of evidence, the partner shall not account for benefits in kind as returns on movable capital.

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