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A query was raised regarding whether the gratuitous contribution of separate property to a community property regime constitutes a taxable change in assets for Income Tax purposes. The Directorate General for Taxes (DGT) ruled that it does, as ownership is attributed equally to each spouse, thereby resulting in the transfer of half of the asset.
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 por mitad a cada cónyuge, se produce una transmisión de la parte correspondiente al cónyuge no aportante. Esto genera una ganancia o pérdida patrimonial en el IRPF por la mitad del bien, calculada según los valores de adquisición y transmisión de las transmisiones lucrativas. No obstante, no se computarán las pérdidas patrimoniales debidas a transmisiones lucrativas por actos inter vivos o liberalidades.
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