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V0533-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Contribution of separate property to a community property regime is exempt from ITPAJD and IIVTNU

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).

The question raised

Taxation of said operation in the Transfer Tax and Documented Legal Acts Tax, Inheritance and Gift Tax, Real Estate Capital Gains Tax, and Personal Income Tax.

The DGT's ruling

If the contribution is onerous, it is subject to the ITPAJD but exempt pursuant to Article 45.I.B.3 of the TRLITPAJD. Regarding the IIVTNU, the contribution of separate property to the conjugal partnership is not subject to the tax. For IRPF purposes, the contribution of separate property is considered to transfer half of the ownership to the other spouse, generating a capital gain or loss for the contributor regarding that 50% of the transferred portion.

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