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The inquirer wishes to contribute the proceeds from the sale of a separate property residence to their community property regime to purchase a new residence in both names. The DGT responds that the community property regime is a separate estate without legal personality and, therefore, cannot be a taxable person for Inheritance and Gift Tax.
Question posed: Taxation of the contribution of separate funds to the community property regime.
The gratuitous contribution of separate property to the community property regime does not constitute a gift to the other spouse, but rather a contribution to a separate estate. As the community property regime is not a natural person, it cannot be a taxable person for Inheritance and Gift Tax. Regarding ITPAJD, the gratuitous contribution is not an onerous transfer and, if carried out by public deed, would be exempt pursuant to article 45.I.B) 3 of the TRLITPAJD.
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