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V0179-22 ·4 February 2022 ·consulta-vinculante Medium impact
Tax

Donating half of an asset to the marital partnership generates a capital gain or loss

A query was made regarding the Personal Income Tax (IRPF) treatment of contributing a co-owned asset to the marital partnership. The Directorate General for Taxes (DGT) indicates that if the transfer is made without consideration, it results in a capital gain or loss due to the change in asset ownership.

In 6 key points

How it affects those involved

This ruling clarifies that transfers of assets to a marital partnership without payment are treated as taxable events, potentially triggering tax liabilities or deductible losses for the individual.

Lifecycle

2022-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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