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A taxpayer inquired whether contributing their share of a separate property asset to a community property regime is subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled 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 regarding the portion that becomes the property of the other spouse.
Cuestión planteada Tributación en el IRPF de dicha aportación y si sería aplicable la Sentencia del Tribunal Supremo núm. 295/2021, de 3 de marzo de 2021.
La aportación de un bien privativo a la sociedad de gananciales se considera, a efectos del IRPF, como una titularidad compartida al 50% entre los cónyuges. Esto supone una alteración patrimonial para el aportante que genera una ganancia o pérdida patrimonial por la parte que se transmite al otro cónyuge (en el caso planteado, el 25%). La ganancia se determinará por la diferencia entre los valores de adquisición y transmisión, integrándose en la base imponible del ahorro.
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