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V0192-17 26 January 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Contributing a private residence to a community property regime may trigger capital gains or losses for Income Tax purposes

A taxpayer has enquired whether contributing a property acquired prior to marriage to a community property regime results in the spouse acquiring an undivided share. The Directorate General for Taxes (DGT) clarifies that ownership is distributed according to contributions and that transferring half the property to a spouse may be subject to Personal Income Tax (IRPF).

The question raised

Cuestión planteada A. Si, a partir de la fecha de 2016 en la que el cónyuge "A" aporte la vivienda a la sociedad de gananciales, dicha aportación conlleva la adquisición por parte del cónyuge "B" de una parte indivisa sobre la misma.

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