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A taxpayer wishes to make an onerous contribution of an inherited property to their community property regime. The DGT rules that the transaction is exempt from ITPAJD and IIVTNU, but results in a capital gain or loss for the contributor under Personal Income Tax (IRPF).
Cuestión planteada Tributación de dicha operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, Impuesto sobre Sucesiones y Donaciones, Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana e Impuesto sobre la Renta de las Personas Físicas.
Si la aportación es onerosa, está sujeta al ITPAJD pero exenta según el artículo 45.I.B.3 del TRLITPAJD. En el IIVTNU, la aportación de bienes privativos a la sociedad conyugal no está sujeta al impuesto. Para el IRPF, la aportación de un bien privativo se considera que traslada la mitad de la titularidad al otro cónyuge, generando una ganancia o pérdida patrimonial en el aportante por ese 50% de la parte transmitida.
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