Doctrine by topic · DGT Observatory

Loan for use: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2023

Current position

In the loan for use (comodato) of urban real estate not used for an economic activity, the owner must perform the imputation of real estate income based on the cadastral value. If the transfer is made between spouses for the purpose of an economic activity, the stipulated consideration or the market value must be deducted as real estate capital income for the transferor. The gratuitous transfer of rights of use determines the legal ownership of the income for the recipient.

The DGT's position remains constant regarding the application of the imputation of real estate income in the gratuitous transfer of urban real estate. The doctrine has specified the application of this criterion in specific cases, such as the transfer of rights of use or the actions of spouses within the framework of an economic activity.

Turning points

  1. V2527-17

    Clarifies that the loan for use, being a gratuitous legal transaction, constitutes the taxable event for Inheritance and Gift Tax (ISD), with the borrower being the taxable person.

  2. V1160-22

    Establishes that in transfers of assets between spouses for an economic activity, the consideration or market value must be deducted as real estate capital income for the transferor.

Analysis based on 8 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9

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