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A query is made regarding whether the gratuitous contribution of separate property to a community property regime is subject to taxation. The DGT responds that it is not subject to Inheritance and Gift Tax because the community property regime is not a natural person, and it is exempt under the ITPAJD.
Question raised: Taxation of the contribution of separate property, located in the Canary Islands, to the community property regime.
The gratuitous contribution of assets to the community property regime is not subject to the ITPAJD as an onerous transfer, as it is not an onerous business, nor to Inheritance and Gift Tax because the beneficiary is a separate estate without legal personality and not a natural person. If the contribution is formalized in a public deed, it could be subject to the Stamp Duty modality, but it would be exempt according to Article 45.I.B.3 of the TRLITPAJD. Even when exempt, the obligation to file the tax return using Form 600 persists.
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