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A taxpayer over the age of 65 has enquired whether contributing their separate property (primary residence) to a community property regime is exempt from tax. The Directorate General for Taxes (DGT) has ruled that the capital gain generated from the portion transferred to the spouse is exempt, provided the requirements regarding the primary residence and age are met.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.4.b) de la Ley 35/2006.
La aportación de un bien privativo a la sociedad de gananciales genera una ganancia o pérdida patrimonial. Al no ser la sociedad de gananciales contribuyente, el sujeto pasivo es el cónyuge. La ganancia patrimonial por la parte transmitida a la esposa (50%) estará exenta si el aportante es mayor de 65 años y la vivienda cumple los requisitos de vivienda habitual establecidos en la normativa.
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