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A married couple under the community property regime (gananciales) has enquired how to apply the €400,000 seniority reduction limit when transferring shares acquired before 1995. The Directorate General of Taxes (DGT) clarifies that ownership of community property is attributed equally to each spouse and that the €400,000 limit must be applied individually.
Cuestión planteada Forma de aplicar el límite de 400.000 euros previsto en la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las ganancias y pérdidas patrimoniales se atribuyen según las normas de titularidad jurídica, siendo que los bienes comunes en régimen de gananciales se atribuyen por mitad a cada cónyuge. El límite de 400.000 euros previsto en la disposición transitoria novena de la LIRPF debe ser considerado por cada contribuyente de forma individual, tanto en la tributación individual como en la conjunta.
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