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A query is made regarding the taxation under Personal Income Tax (IRPF) of the contribution of a separate apartment to the community property regime. The DGT determines that, as it is a gratuitous contribution, a transfer of half of the asset to the other spouse occurs, which generates a capital gain or loss.
Question posed: Taxation of the operation under Personal Income Tax.
The gratuitous contribution to the community property regime is considered a transfer for no consideration. As the community property regime is not a taxpayer, the taxpayers are the spouses. Half of the contribution is considered transferred to the other spouse, and the capital gain or loss must be calculated based on the difference between the acquisition and transfer values of that 50%. In transfers for no consideration, the values shall be determined according to the rules of the Inheritance and Gift Tax, without exceeding the market value.
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