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A query was raised regarding the taxation of the contribution of separate property to a community property regime. The DGT determines that, as community property constitutes a separate estate without legal personality, it cannot be a taxable person for Inheritance and Gift Tax purposes.
Cuestión planteada Tributación de la operación.
La aportación gratuita de bienes privativos a la sociedad de gananciales no constituye una donación al otro cónyuge, sino una aportación a la comunidad. No está sujeta al ITPAJD por transmisiones onerosas al carecer de carácter oneroso, ni al Impuesto sobre Sucesiones y Donaciones porque la sociedad de gananciales no es sujeto pasivo de dicho impuesto. En cuanto al impuesto de Actos Jurídicos Documentados, la aportación quedaría exenta según el TRLITPAJD.
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