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A taxpayer inquired about the tax implications of transferring a commercial premises to their brother free of charge via a loan for use (comodato). The DGT ruled that VAT does not apply if the transferor does not carry out business activities, but the owner must report imputed income in their Personal Income Tax (IRPF) return.
Cuestión planteada Incidencia de la operación anterior en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
Si el cedente no realiza actividad empresarial o profesional, la cesión gratuita no está sujeta a IVA. No obstante, si el local está afecto a una actividad empresarial, la cesión se considera autoconsumo de servicios sujeto a IVA. En IRPF, si la cesión es gratuita y el inmueble no genera rendimientos del capital, el propietario debe realizar la imputación de rentas inmobiliarias según el valor catastral.
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