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The inquirer asks whether contributing a separate property asset to a community property regime triggers Personal Income Tax (IRPF) and how to calculate it. The DGT rules that the operation constitutes a change in assets for the contributor, as ownership of half the asset passes to the other spouse.
Cuestión planteada Si la aportación de determinados bienes de carácter privativo, a título gratuito, a la sociedad de gananciales implica la existencia de una alteración patrimonial en sede del cónyuge aportante, susceptible de tributar en el Impuesto sobre la Renta de las Personas Físicas. Asimismo se consulta si en el caso de obtener una pérdida patrimonial en la aportación gratuita del inmueble, si dicha pérdida podría compensarse con las ganancias patrimoniales obtenidas en la transmisión de otros inmuebles y si el valor de transmisión correspondiente al inmueble aportado puede minorarse en la deuda pendiente garantizada con la hipoteca que grava el inmueble.
La aportación de un bien privativo a la sociedad de gananciales constituye una alteración en la composición del patrimonio del aportante. Se genera una ganancia o pérdida patrimonial por la transmisión de la mitad del bien (la parte que pasa al cónyuge no aportante). El valor de transmisión será el valor de referencia o de mercado, sin poder minorarlo por la deuda hipotecaria. Las pérdidas por transmisiones lucrativas no son compensables con otras ganancias patrimoniales.
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