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A taxpayer over 65 enquired about Income Tax (IRPF) implications when contributing a house and a garage (separate property) to their community property regime. The Directorate General of Taxes (DGT) ruled that the transaction constitutes a change in assets that may result in a capital gain or loss, although the exemption for a primary residence may apply if specific requirements are met.
Cuestión planteada Tributación en el IRPF de su aportación.
La aportación de un bien privativo a la sociedad de gananciales constituye una alteración en la composición del patrimonio del aportante, generando una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. La titularidad se atribuye por mitad a cada cónyuge tras la aportación, por lo que la ganancia se determina por la diferencia entre los valores de adquisición y transmisión de la parte que pasa a ser común. Si el bien es la vivienda habitual y el aportante tiene más de 65 años, podría aplicarse la exención prevista en el artículo 33.4.b de la LIRPF si se cumplen los requisitos de residencia.
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