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V1920-22 8 September 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · sociedad de gananciales

Gratuitous contribution of separate property to community property assets is not subject to Inheritance and Gift Tax

A query was raised regarding the taxation of the contribution of a separate property asset to the community property regime. The DGT has determined that, as the community property regime constitutes a separate pool of assets without legal personality, it cannot be a taxable person for Inheritance and Gift Tax purposes.

The question raised

Taxation of the contribution to the community property regime.

The DGT's ruling

The gratuitous contribution of separate property to the community property regime does not constitute a donation to the other spouse, but rather the beneficiary is the community property regime. As it lacks legal personality, this separate estate cannot be subject to taxation under the Inheritance and Gift Tax. Regarding the ITPAJD, the transaction is not an onerous transfer, but the deed is exempt due to the contribution of assets verified by the spouses to the marital community property.

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