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A query was raised regarding the Income Tax (IRPF) implications of a spouse's free contribution of separate property to the community property regime. The Directorate General of Taxes (DGT) ruled that, as ownership is attributed equally to each spouse, a change in assets occurs, resulting in a capital gain or loss for the contributing spouse.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de dicha aportación.
La sociedad de gananciales no es contribuyente del IRPF, por lo que los sujetos pasivos son los cónyuges. Al aplicarse la atribución de titularidad por mitad, el aportante transmite el 50% de su bien al otro cónyuge. Esta operación constituye una alteración en la composición de su patrimonio que genera una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. La ganancia se determinará por la diferencia entre el valor de adquisición y el de transmisión de la mitad del bien aportado.
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