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A query was raised regarding whether a loan for use (comodato) agreement for urban real estate is subject to Transfer Tax and Stamp Duty (ITP and AJD) or to Inheritance and Gift Tax. The DGT has determined that the gratuitous transfer of use constitutes a taxable event for Inheritance and Gift Tax.
Cuestión planteada Si dicho contrato está sujeto al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por la modalidad de transmisiones patrimoniales onerosas o al Impuesto sobre Sucesiones y Donaciones y si, en este segundo supuesto, son aplicables las bonificaciones de la cuota por parentesco de la Comunidad de Madrid.
La cesión gratuita de un inmueble mediante comodato no está sujeta al ITP por carecer de onerosidad, ni al AJD por no ser un derecho inscribible en el Registro de la Propiedad. Al ser un negocio jurídico a título gratuito, constituye el hecho imponible del Impuesto sobre Sucesiones y Donaciones. El sujeto pasivo será el comodatario por ser el favorecido con la cesión.
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