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A query was raised regarding whether the gratuitous contribution of separate property to a community property regime constitutes a change in assets subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as ownership is attributed equally to each spouse, a transfer of half the asset occurs, resulting in a capital gain or loss.
Cuestión planteada Si la aportación de determinados bienes de carácter privativo, a título gratuito, a la sociedad de gananciales implica la existencia de una alteración patrimonial en sede del cónyuge aportante, susceptible de tributar en el Impuesto sobre la Renta de las Personas Físicas.
La aportación de un bien privativo a la sociedad de gananciales altera la composición del patrimonio del aportante. Al atribuirse la titularidad de los bienes comunes por mitad a cada cónyuge, se produce una transmisión de la parte que corresponde al cónyuge no aportante (50%). Esto genera una ganancia o pérdida patrimonial en el IRPF, calculada por la diferencia entre los valores de adquisición y transmisión de dicha mitad. En caso de pérdida por transmisión lucrativa, esta no será computable.
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