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The consultant asks how the tax treatment in personal income tax applies to the contribution of their primary residence (a private asset) to a marital company. The DGT responds that this operation constitutes a change in capital position, resulting in a capital gain or loss based on half the value of the asset contributed.
Cuestión planteada ¿Cómo tributa en su IRPF la aportación de esta vivienda a su sociedad de gananciales?
La sociedad de gananciales no es contribuyente del IRPF, por lo que los sujetos pasivos son los cónyuges. Al atribuirse la titularidad de los bienes comunes por mitad a cada uno, la aportación de un bien privativo constituye una alteración en la composición del patrimonio del aportante. Esto genera una ganancia o pérdida patrimonial por el 50% del porcentaje de titularidad aportado, calculada mediante la diferencia entre los valores de transmisión y adquisición de esa mitad.
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