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A property owner sought clarification on the tax implications of transferring a commercial premises to her daughter free of charge for business use. The DGT ruled that if the premises were used for an economic activity, the transfer is taxed for VAT purposes as self-consumption and for IRPF purposes through the imputation of real estate income.
Question posed: Taxation under Value Added Tax and under Personal Income Tax.
Regarding VAT, the gratuitous transfer of a premises used for an economic activity is considered self-consumption of services, with the tax base being the cost of the transfer. Regarding Personal Income Tax (IRPF), as it is a gratuitous transfer and not a lease, no income from real estate capital is generated, but the imputation of real estate income must be carried out based on the cadastral value. The gratuitous nature of the operation is a matter of fact that must be proven by the taxpayer.
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