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A taxpayer inquired about the Income Tax implications of contributing a privately owned property to a community property regime following a change in matrimonial property regime. The Directorate General for Taxes (DGT) ruled that such an operation constitutes a change in assets that results in taxable gains or losses.
Cuestión planteada Tributación de la aportación realizada en el IRPF de la consultante.
La sociedad de gananciales no es contribuyente del IRPF, por lo que los sujetos pasivos son los cónyuges. Al aportar un bien privativo, la titularidad pasa a ser de ambos por mitad, lo que constituye una alteración en la composición del patrimonio del aportante. Esto genera una ganancia o pérdida patrimonial por la mitad del bien aportado, calculada según los valores de adquisición y transmisión de los artículos 35 y 36 de la LIRPF. En aportaciones gratuitas, no se computarán pérdidas patrimoniales.
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