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A query is made regarding whether the transfer of use of a property owned by four siblings, where one of them assumes the expenses corresponding to the others, has tax implications. The DGT responds that the amount of the expenses assumed by the transferee sibling constitutes full income for the transferor siblings.
Question posed: Taxation of the operation under Personal Income Tax.
The amount of the expenses assumed by the transferee, for which the obligation to pay lies with the transferors, is computed as full income from real estate capital for the latter. Said amounts are deductible as expenses if they meet the requirements of the Personal Income Tax Law. Due to the existence of a kinship relationship, the total net income may not be lower than the minimum income established by law.
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