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A married couple changes their matrimonial property regime from separation of assets to community property by contributing separate real estate. The DGT rules that this contribution constitutes a change in assets that generates capital gains or losses for Personal Income Tax (IRPF) purposes.
Cuestión planteada Si existe ganancia o pérdida patrimonial en el IRPF de ambos cónyuges como consecuencia de la aportación citada.
La aportación de un bien privativo a la sociedad de gananciales genera una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. Al no ser la sociedad de gananciales un contribuyente, los sujetos pasivos son los cónyuges. Solo se produce transmisión por la mitad correspondiente al otro cónyuge, calculándose la diferencia entre el valor de adquisición y el de transmisión de esa parte. Si la cuantificación resulta en una pérdida por transmisión lucrativa, esta no se computará.
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