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A Spanish company with only a rented property leased to its sole shareholder (resident in Germany) asks how to tax income and expenses. The DGT responds that income must be adjusted to market value due to the relationship, and expenses will only be deductible if they meet the requirements of accrual, correlation, accounting records, and justification.
Cuestión planteada Se plantea cómo debe tributar la entidad consultante, es decir, si serían imputables fiscalmente los ingresos derivados de la actividad de alquiler y los gastos satisfechos para el desarrollo de dicha actividad.
Los ingresos por el arrendamiento del inmueble al socio deben integrarse en la base imponible valorándose por su valor normal de mercado, según el artículo 16 del TRLIS. Los gastos derivados del arrendamiento solo serán deducibles si cumplen las condiciones de inscripción contable, imputación por devengo, correlación con los ingresos y justificación mediante factura. No serán deducibles los gastos que no estén relacionados con la obtención de ingresos o que tengan por objeto el disfrute de los socios.
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