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A self-employed individual inquired about the tax implications of taking over their spouse's business activity using the same community property assets. The DGT ruled that there is no transfer or capital gain for Income Tax (IRPF) purposes, nor is there a transaction subject to VAT.
Cuestión planteada 1.) Implicaciones fiscales de la anterior operación en el IRPF y posibilidad de deducir por parte del consultante los gastos de amortización de los bienes utilizados en el desarrollo de la actividad económica.
En IRPF, la desafectación de un cónyuge y la afectación al otro de bienes gananciales no supone alteración patrimonial ni ganancia o pérdida. El nuevo titular debe usar el valor contable (reemplazando amortizaciones contables por las fiscalmente deducibles) como valor de afectación, conservando la fecha de adquisición inicial. En cuanto al IVA, al ser bienes gananciales, no hay transmisión del poder de disposición entre cónyuges, por lo que no existe operación sujeta al impuesto.
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