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The applicant asks whether the pooling of real estate through matrimonial property agreements can benefit from the exemption applicable to contributions to a community property regime. The DGT rules that, as the parties are under a separation of property regime, no marital community of property exists and the exemption does not apply.
Cuestión planteada Si a nivel fiscal este agermanamiento es susceptible de aplicar la misma exención que a la aportación a la sociedad de gananciales.
La exención del artículo 45.I.B).3 del TRLITPAJD se aplica a las aportaciones de bienes a la sociedad conyugal. En un matrimonio bajo régimen de separación de bienes no existe sociedad conyugal, por lo que no procede dicha exención fiscal.
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