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V3263-15 23 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Transferring a home to a relative in exchange for covering expenses is considered real estate capital income

A taxpayer inquired whether transferring a property to a sister-in-law in exchange for her assuming community fees, property tax (IBI), and insurance constitutes a lease. The Directorate General for Taxes (DGT) ruled that, as the transfer is not free of charge, the expenses assumed by the transferee are considered full real estate capital income.

The question raised

Cuestión planteada Si tendrían considerar la vivienda como arrendada a pesar de no percibir renta alguna.

The DGT's ruling

La cesión de un inmueble a cambio de que el cesionario asuma gastos de mantenimiento constituye un rendimiento del capital inmobiliario por el importe de dichos gastos. Al existir parentesco, el rendimiento neto total no podrá ser inferior a la renta imputada del 2 por ciento o 1,1 por ciento del valor catastral, según corresponda.

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