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A married couple sold their matrimonial home (community property) and purchased a new one through the allocation of a co-ownership share. The DGT addresses whether they can apply the reinvestment exemption and how the contribution to the new home affects the community property regime.
Cuestión planteada Aplicación de la exención por reinversión en vivienda habitual por ambos cónyuges.
Los cónyuges pueden exonerar la ganancia patrimonial de la venta de su vivienda habitual si destinan el importe obtenido al pago de la cuota de la nueva vivienda que pasará a ser su residencia. La aportación de un bien privativo a la sociedad de gananciales genera una ganancia o pérdida patrimonial según los artículos 35 y 36 de la LIRPF. Dado que la sociedad de gananciales no es contribuyente, los sujetos pasivos son los cónyuges. En la aportación de una cuota de titularidad, no hay transmisión por la parte que ya pertenece al aportante.
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