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A married couple under the community property regime in Catalonia requested clarification on the taxation of contributing separate property to said community. The DGT ruled that, as there is no consideration, it constitutes a gift to the other spouse subject to Inheritance and Gift Tax.
Question raised: Taxation of the transaction.
The gratuitous contribution of a separate asset to the community of property constitutes a donation to the other spouse, as the community is not a separate estate but rather each co-owner holds a share in the common assets. This transaction is subject to Inheritance and Gift Tax pursuant to article 3.1.b) of the LISD. The taxable person shall be the donee or the beneficiary of the transfer.
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