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V1939-14 16 July 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · régimen de gananciales

Allocation of community property to separate property for consideration is subject to Property Transfer Tax

A taxpayer married under the community property regime wishes to allocate a joint property as a separate asset through an agreement for consideration. The DGT rules that this transaction is subject to Property Transfer Tax.

The question raised

Taxation of the transaction.

The DGT's ruling

The transfer of real estate from the community property regime to a spouse for consideration constitutes an onerous transfer of assets. The exemption for contributions or allocations of assets to the marital community is not applicable, as this requires the dissolution of the community property regime, a circumstance that does not occur in this case. Extending the exemption would constitute a prohibited application of analogy to expand tax benefits.

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