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A taxpayer inquires whether the gratuitous transfer of two dwellings to family members in difficult economic situations must be taxed as real estate capital income. The DGT responds that, if the gratuitous nature is proven, there is no capital income, but the imputation of real estate income based on the cadastral value must be applied.
Question posed: Whether, as a consequence of such transfer, real estate capital income must be declared.
If it is proven that the transfer of the property is gratuitous, the transferor does not obtain real estate capital income. However, as these are urban properties not used for economic activity, the owner must perform the imputation of real estate income pursuant to Article 85 of the LIRPF. The gratuitous nature of the transfer must be proven by the taxpayer through means of evidence admitted under Law.
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