Skip to content
V0414-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Free contribution of separate property to a community property regime triggers capital gains or losses for Income Tax purposes

A spouse wishes to contribute their primary residence (separate property) to the community property regime free of charge. The Directorate General for Tax Affairs (DGT) has ruled that, although the community property regime itself is not a taxpayer, the transaction alters the composition of the contributor's assets and triggers a capital gain or loss based on half the value of the asset.

In 6 key points

Lifecycle

2024-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact