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A mother gratuitously transfers a commercial premises to her son for his economic activity. The DGT responds that, if the gratuitous nature is proven, the mother does not obtain returns from real estate capital but must impute income based on the cadastral value.
Question raised 1.) Tax treatment of said transfer in the Personal Income Tax of the transferor.
If it is proven that the transfer is gratuitous and the property is not used for an economic activity of the transferor, no returns from real estate capital are generated. Nevertheless, the transferor must carry out the imputation of real estate income established in Article 85 of the LIRPF. The proof of the gratuitous nature is a matter of fact that must be proven by the taxpayer.
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