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A property owner inquired whether allowing their niece to live in their home free of charge generates real estate capital income. The Directorate General for Taxes (DGT) ruled that, if the free nature of the arrangement is proven, no capital income is generated, but the real estate income established by law must still be imputed.
Cuestión planteada Tributación del titular de la vivienda por la cesión gratuita del uso de la misma.
Si se prueba que la cesión del inmueble es gratuita, el propietario no obtiene rendimientos del capital inmobiliario. No obstante, al tratarse de un inmueble urbano que no genera dichos rendimientos, el titular debe realizar la imputación de rentas inmobiliarias según el artículo 85 de la LIRPF. La gratuidad de la cesión es una cuestión de hecho que debe acreditar el contribuyente.
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