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A spouse has enquired about Income Tax treatment regarding the free contribution of a property held in their sole ownership to the community property regime. The Directorate General of Taxes (DGT) has ruled that, although the community property regime itself is not a taxpayer, the transaction alters the composition of the contributor's assets.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de dicha aportación.
La aportación de un bien privativo a la sociedad de gananciales se considera, a efectos del impuesto, como una titularidad compartida al 50% por cada cónyuge. Para el aportante, esto supone una alteración en la composición de su patrimonio que genera una ganancia o pérdida patrimonial por la mitad del bien aportado. El resultado se determina por la diferencia entre los valores de adquisición y transmisión de dicho 50%, aplicando las reglas de transmisiones lucrativas.
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