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A taxpayer over 65 enquires about IRPF taxation when contributing a partially private property to a marital society. The DGT responds that the operation constitutes a patrimonial alteration generating a capital gain or loss, although the exemption for habitual residence may apply if conditions are met.
Cuestión planteada Tributación en el IRPF de su aportación.
La aportación de un bien privativo a la sociedad de gananciales constituye una alteración en la composición del patrimonio del aportante, generando una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. La titularidad de los bienes de la sociedad de gananciales se atribuye por mitad a cada cónyuge, por lo que la transmisión se limita a la parte privativa que pasa a ser común. Si el aportante tiene más de 65 años y el bien es su vivienda habitual, podría aplicar la exención prevista en el artículo 33.4.b de la LIRPF.
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