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V2216-19 19 August 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · sociedad de gananciales

Contributions of separate property to community property regimes are exempt from ITPAJD and not subject to IIVTNU

A query was raised regarding the taxation of contributing a separate property dwelling and cash to a community property regime. The DGT determines that onerous contributions are exempt from ITPAJD and are not subject to IIVTNU.

The question raised

Taxation of contributions regarding the Transfer Tax and Stamp Duty and the Tax on the Increase in Value of Land.

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