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V0504-19 8 March 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Contributing separate property to a community property regime triggers capital gains tax and potential gift tax

A taxpayer has enquired about the tax implications of contributing a privately owned property to a community property regime, and whether payments made by their partner towards the purchase constitute a gift. The Directorate General for Taxes (DGT) indicates that such a contribution generates capital gains or losses for Income Tax purposes, and that payments made by a third party could be classified as gifts subject to Inheritance and Gift Tax.

The question raised

Cuestión planteada Tributación de la referida aportación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.

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