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A couple under separate property laws asks whether each can tax their share of the primary residence. The DGT confirms each spouse is individually liable for their share and must apply their respective tax rate.
Cuestión planteada Si en esta operación cada uno de los cónyuges tiene la condición de sujeto pasivo individual respecto de su 50 por ciento de participación en dicha adquisición y, en consecuencia, pueden aplicar cada uno de ellos el tipo impositivo que les corresponde según su situación personal y normativa autonómica.
La adquisición de la vivienda en proindiviso genera el hecho imponible para cada uno de los cónyuges. Cada adquirente es sujeto pasivo por la parte que le corresponde del pleno dominio. En su liquidación individual, cada uno aplicará el tipo de gravamen correspondiente según sus circunstancias personales y la normativa de su Comunidad Autónoma.
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