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V1955-24 17 September 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · sociedad de gananciales

Gratuitous contribution of separate property to community property is not subject to IHT or ITPAJD

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.

The question raised

Taxation of the transaction.

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 a contribution to the community. It is not subject to the ITPAJD on onerous transfers as it lacks an onerous character, nor to Inheritance and Gift Tax because the community property regime is not a taxable person for said tax. Regarding the Stamp Duty, the contribution would be exempt according to the TRLITPAJD.

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