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A property owner seeks advice on the tax implications of contributing a separate asset to a community property regime in favour of his spouse. The DGT rules that this constitutes a change in asset ownership, resulting in a capital gain or loss for Personal Income Tax (IRPF) purposes.
Question raised: Taxation of the aforementioned contribution.
The contribution of a separate asset to a community property regime constitutes an alteration in the composition of the estate that generates a capital gain or loss pursuant to Article 33.1 of the Personal Income Tax Law. As the community property regime is not a taxpayer, the taxpayers are the spouses. A transfer only occurs regarding the portion corresponding to the wife (50%), since the contributor and the acquirer of the other half are the same person.
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