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The inquirer asks about the taxation of an improvement pact to receive real estate and its subsequent contribution to the community property regime. The DGT rules that the improvement pact is subject to Inheritance and Gift Tax and that the contribution to community property is treated differently depending on its nature.
Cuestión planteada Tributación de la aportación a la sociedad de gananciales.
El pacto de mejora constituye una adquisición por título sucesorio sujeta al Impuesto sobre Sucesiones y Donaciones. La aportación a la sociedad de gananciales puede ser gratuita, sujeta a ISD, u onerosa, exenta de Transmisiones Patrimoniales según el TRLITPAJD. Asimismo, la aportación de un bien privativo genera una ganancia o pérdida patrimonial en el IRPF y está exenta del IIVTNU.
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