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A taxpayer contributed a privately owned property to a community property regime and inquired about the tax implications and the retention of the main residence tax relief. The Directorate General for Tax (DGT) ruled that such a contribution constitutes a change in asset ownership subject to Income Tax, and that the tax relief is only maintained for the portion acquired before 2013.
Cuestión planteada Tributación en el IRPF de la aportación a la sociedad de gananciales y aplicación de la deducción por inversión en vivienda habitual.
La aportación de un bien privativo a gananciales constituye una alteración en la composición del patrimonio que genera una ganancia o pérdida patrimonial. Al ser el aportante el mismo dueño de la mitad transmitida, solo tributa por el 50% que pasa a ser del cónyuge. El valor de adquisición y las fechas de adquisición deben distinguirse según la parte adquirida en 2010 y la adjudicada en la disolución del condominio en 2018. Respecto a la deducción por vivienda habitual, el régimen transitorio solo permite seguir aplicándola por la parte adquirida antes de 2013, no por la parte adquirida en 2018.
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