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A query was raised regarding the Income Tax (IRPF) treatment of the gratuitous contribution of separate property to a community property regime. The Directorate General for Taxes (DGT) ruled that, as ownership is attributed 50% to each spouse, a change in assets occurs, resulting in a capital gain or loss for half of the asset's value.
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 aportarse un bien privativo, la titularidad se atribuye por mitad a cada uno, lo que supone para el aportante una alteración en la composición de su patrimonio. Esto genera una ganancia o pérdida patrimonial por el 50% del bien, calculada mediante la diferencia entre los valores de adquisición y transmisión. En caso de pérdida por transmisión lucrativa, esta no será computable.
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