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A query was raised regarding the taxation of the transfer of a commercial premises from a mother to her son, where the latter assumes the costs of property tax (IBI), community fees, and electricity. The DGT has determined that this does not constitute a gratuitous transfer, but rather an onerous one, which generates real estate capital income and is subject to VAT.
Cuestión planteada A afectos del Impuesto sobre la Renta de las Personas Físicas se consulta sobre la tributación de la cesión y la deducibilidad de los gastos a efectos de la determinación del rendimiento neto de la actividad económica y, a efectos del Impuesto sobre el Valor Añadido, sobre la sujeción al mismo de la cesión del local.
Al asumir el cesionario los gastos del inmueble, se computa como rendimiento íntegro del capital inmobiliario para la cedente el importe de dichos gastos, los cuales son deducibles para ella. Debido al parentesco, se debe aplicar el cálculo del rendimiento mínimo por imputación de rentas. Asimismo, al ser una cesión onerosa, la cedente actúa como profesional y la operación está sujeta al IVA al 21%.
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