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The inquirer asks how the gratuitous contribution of separate shares to a community property regime is taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that, although the community property regime itself is not a taxpayer, the transaction alters the composition of the contributor's assets and generates a capital gain or loss equivalent to half the value of the asset.
Question posed: Taxation in the Personal Income Tax regarding said contribution.
The contribution of a separate asset to the community property regime is considered, for tax purposes, as shared ownership at 50% between the spouses. This implies for the contributor an alteration in the composition of their assets which generates a capital gain or loss equal to half the value of the asset. The gain shall be determined by the difference between the acquisition and transfer values, applying the rules for lucrative transfers. In the event of a capital loss due to this cause, it shall not be computable.
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