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An individual has requested clarification on the tax implications of the free transfer of premises previously leased to their son. The Tax Agency has responded that, if the free nature of the transfer is proven, real estate income must be imputed for IRPF purposes. Furthermore, if the premises were used for economic activity, the transfer is subject to VAT as self-consumption.
Cuestión planteada 1.) Cómo tributa la cesión gratuita del local en el Impuesto sobre la Renta de las Personas Físicas.
En el IRPF, si se prueba la gratuidad de la cesión de un inmueble urbano no afecto a actividad económica, no hay rendimientos del capital inmobiliario, pero sí obligación de imputar rentas inmobiliarias según el valor catastral. En el IVA, si el inmueble estaba afecto a una actividad económica, la cesión gratuita se considera autoconsumo de servicios sujeto al impuesto, salvo que no se hubiera podido deducir el IVA en su adquisición.
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