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A taxpayer was granted the transfer of her husband's share in certain properties through a loan for use agreement (comodato) for the purpose of renting them out. The DGT has determined that, as she receives the proceeds, this constitutes a transfer of rights of use or enjoyment rather than a mere loan for use; consequently, the income is attributed exclusively to her.
Cuestión planteada Tributación en el IRPF de la consultante.
La cesión de derechos de uso o disfrute sobre inmuebles determina la titularidad jurídica de la totalidad de los rendimientos del capital inmobiliario para quien los recibe. Si la cesión no es actividad económica, los rendimientos se atribuyen a la consultante según las reglas de titularidad jurídica. En este caso, podrá amortizar el coste de adquisición del derecho (la cuota de Impuesto de Sucesiones y Donaciones pagada) según la duración del mismo o, si es vitalicio, aplicando el 3 por ciento.
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