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A query was raised regarding whether the contribution of separate real estate to a community property regime is taxed on its total value or only half. The Directorate General for Taxes (DGT) ruled that, as the community property regime lacks separate legal personality, only the ownership interest belonging to the other spouse is transferred.
Cuestión planteada Tributación de la aportación a la sociedad de gananciales de un bien privativo y si la base imponible del impuesto sería el 100 por 100 del valor del bien o sólo el 50 por 100 del mismo ya que uno de los miembros de la sociedad de gananciales, el aportante, es también dueño ya del 50 por 100 del bien privativo.
Si la aportación es gratuita, está sujeta al Impuesto sobre Sucesiones y Donaciones por el valor neto de los bienes adquiridos. Dado que el aportante ya posee el 50% del bien, la transmisión solo afecta a la parte que recibe el otro cónyuge. Por tanto, la base imponible será el 50% del valor del bien privativo aportado. Si la aportación fuera onerosa, estaría exenta de ITP y AJD.
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