Contrato de comodato (loan for use)

Contrato de comodato (loan for use) is filed with Documento privado entre las partes. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €29 to €29. Official tasa (government fee): Free of charge by its very nature. If it covers urban property: imputed property income for the lender (art. 85 LIRPF). No IVA (VAT), no ITP (transfer tax).

We draft your contrato de comodato (loan for use, arts. 1740-1752 CC), under which the lender (comodante) transfers to the borrower (comodatario), free of charge, the use of a non-fungible asset (a home, business premises, a vehicle, equipment) with a duty to return it. We distinguish between the comodato proper (with an agreed term or an agreed use), precario (with no term and no agreed use, art. 1750 CC, recoverable at the owner's will through the eviction claim of art. 250.1.2 LEC) and a simple loan (mutuum, over money or other fungible goods, arts. 1753-1757 CC). We include clauses on upkeep, ordinary and extraordinary expenses (arts. 1743 and 1751), liability for accidental loss (art. 1745) and return of the asset (art. 1749).

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Estimated total cost: €29 to €29
Managora's fee: €35.09 (21% VAT incl.)
Tasa (official government fee): Free of charge by its very nature. If it covers urban property: imputed property income for the lender (art. 85 LIRPF). No IVA (VAT), no ITP (transfer tax). (suplido: paid to the authority on your behalf, no VAT)
Processing time: Signed immediately.
Where it is filed: Documento privado entre las partes ↗
What you receive: Application

Cost breakdown: Our fee 29 €. Free of charge by its very nature, with no IVA or ITP. If it covers urban property, the lender may have imputed property income in their IRPF (personal income tax)..

Contrato de comodato (loan for use): how is it filed?

1Answer the questions in the chat (about 6 minutes).
2We identify the applicable regime: comodato, precario or mutuum.
3We spot the risks: whether it really is free of charge, a fixed term, an agreed use, and any risk of it being reclassified as a lease or a gift.
4Payment of 29 € for our fee.
5Sign the mandate from your mobile.
6We give you the contract ready to sign plus a legal report setting out the grounds for termination and the ways to recover the asset.

Which documents do you need?

•DNI / NIE of the lender and the borrower.
•Title of ownership: public deed, nota simple (land registry extract), ITV (roadworthiness certificate) / vehicle registration document, invoice.
•If it is a property: cadastral reference and full postal address.
•Photographic inventory of the condition of the asset at the start of the comodato.
•If the lender is a business and the asset is used in that business: check the IVA self-supply implications.

Legal basis and things to bear in mind

Framework: arts. 1740-1752 CC (comodato), art. 1750 CC and art. 250.1.2 LEC (precario), and arts. 1753-1757 CC (mutuum).
It is FREE OF CHARGE BY NATURE (art. 1740 CC). If there is any payment in return, it is a lease.
It can only cover a NON-fungible asset. Over money or other fungible goods it becomes a mutuum.
The lender keeps ownership (art. 1741 CC); the borrower only acquires temporary use.
Ordinary expenses needed to use the asset fall on the borrower (art. 1743 CC); authorised extraordinary expenses fall on the lender (art. 1751 CC).
The borrower is liable for accidental loss if: (i) they used the asset for a different purpose, (ii) they kept it for longer than agreed, (iii) it was valued in the contract, or (iv) it was so agreed (arts. 1744-1745 CC).
Several borrowers means joint and several liability (art. 1748 CC).
The lender may ask for the asset back before the agreed term if they have an urgent need for it (art. 1749 CC).
PRECARIO (art. 1750 CC): no agreed term and no agreed use, so the owner may recover the asset freely through the oral eviction proceedings for precario (art. 250.1.2 LEC).
Urban property: the LAU (Urban Leases Act) does NOT apply (art. 4.1 LAU); the CC governs. Recommended clause: express exclusion of the LAU.
Tax: a pure comodato does not trigger IVA. If the lender is a business and the asset is used in that business, there may be a self-supply of services (art. 12.3 LIVA). Urban property: imputed income under art. 85 LIRPF.
Natural connections: contrato_deposito (safekeeping, not use), contrato_arrendamiento_local_negocio (if a payment in return is introduced), donacion_dinero (if you want to transfer ownership and not just use).

Contrato de comodato (loan for use): frequently asked questions

Contrato de comodato (loan for use): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €29 to €29: Our fee 29 €. Free of charge by its very nature, with no IVA or ITP. If it covers urban property, the lender may have imputed property income in their IRPF (personal income tax).. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: Free of charge by its very nature. If it covers urban property: imputed property income for the lender (art. 85 LIRPF). No IVA (VAT), no ITP (transfer tax)..

Contrato de comodato (loan for use): how long does it take?

Signed immediately.

Contrato de comodato (loan for use): which documents do I need?

You need to have to hand: DNI / NIE of the lender and the borrower., Title of ownership: public deed, nota simple (land registry extract), ITV (roadworthiness certificate) / vehicle registration document, invoice., If it is a property: cadastral reference and full postal address., Photographic inventory of the condition of the asset at the start of the comodato., If the lender is a business and the asset is used in that business: check the IVA self-supply implications.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Documento privado entre las partes. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Documento privado entre las partes ↗.

Shall we get started with «Contrato de comodato (loan for use)»?

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