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A taxpayer has enquired whether transferring a property (acquired while single) into the names of both spouses following marriage under the community property regime triggers tax liabilities. The Directorate-General for Taxes (DGT) clarifies that ownership depends on the contributions made and that the tax treatment will vary depending on whether the transfer is made for consideration or as a gift.
Cuestión planteada Si es posible poner a los dos cónyuges como propietarios de la vivienda en el momento en que se anule la carga hipotecaria ante notario y se inscriba en el registro de la Propiedad. Y, en tal caso, si ello conllevaría el pago de algún impuesto.
La titularidad de la vivienda corresponde al cónyuge que la adquirió y a la sociedad de gananciales en proporción a sus respectivas aportaciones. Si la aportación de la parte privativa a la sociedad de gananciales es gratuita, está sujeta al Impuesto sobre Sucesiones y Donaciones sin bonificaciones estatales. Si la aportación es onerosa, está exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados según el artículo 45.I.B).3 del TRLITPAJD.
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