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A spouse wishes to contribute their primary residence (separate property) to the community property regime free of charge. The Directorate General for Tax Affairs (DGT) has ruled that, although the community property regime itself is not a taxpayer, the transaction alters the composition of the contributor's assets and triggers a capital gain or loss based on half the value of the asset.
Cuestión planteada Tributación en el IRPF de su aportación.
La sociedad de gananciales no es contribuyente del IRPF, por lo que los sujetos pasivos son los cónyuges. Al aportarse un bien privativo, la titularidad pasa a ser de ambos por mitad. Esto supone para el aportante una alteración en la composición de su patrimonio que genera una ganancia o pérdida patrimonial por el 50% del bien. La ganancia se determinará por la diferencia entre los valores de adquisición y transmisión de esa mitad.
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