{"id":12413,"date":"2022-10-03T19:42:35","date_gmt":"2022-10-03T17:42:35","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=12413"},"modified":"2022-10-03T19:42:40","modified_gmt":"2022-10-03T17:42:40","slug":"free-contribution-to-the-community-of-property","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/en\/free-contribution-to-the-community-of-property\/","title":{"rendered":"The free contribution to the community of property of a private asset is NOT taxable. We analyse the sentence of the Supreme Court and its fiscal effects. Legal advice"},"content":{"rendered":"\n

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The Supreme Court<\/a> has ruled on one of the most common operations between spouses: the free contributions of assets to the community of property or conjugal partnership. The sentence confirms that these contributions are not taxable neither in the Donations Tax (ID) nor in the Transfer Tax and Stamp Duty (ITP-AJD).\u00a0 Although this sentence is very beneficial for the taxpayer, several doubts arise in relation to Free contribution to the community of property.<\/p>\n\n\n\n

What happens with the Personal Income Tax (IRPF)?, What about the Municipal Plusval\u00eda (IIVTNU)<\/a>? What taxes will I have to face if I want to make a free contribution to the community of property? In today\u2019s article we analyse the Supreme Court ruling and answer these questions in detail.<\/p>\n\n\n\n

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Conjugal Partnership: Germanic or Roman community of property?<\/u><\/strong><\/h2>\n\n\n\n

To fully understand the ruling, it is convenient to begin making a basic distinction between the types of existing communities: Roman and Germanic.<\/p>\n\n\n\n

In the Roman community, also known as \u2018community by quotas\u2019, the common thing is divided into as many parts as there are commoners. Each one is assigned a quota (5 per cent, 10 per cent, etc) and according to this participation, he or she will exercise his or her rights, contribute to the expenses, etc. On the other hand, the conception of the Germanic community is radically different. It is a community with a vocation of stability and permanence. With a strong personal bond between the co-owners. In this type of community, the property belongs equally to all the owners and there are no quotas between them.<\/p>\n\n\n\n

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Free contribution to the conjugal partnership (ISD and ITP-ADJ)<\/u><\/strong><\/h2>\n\n\n\n

Until recently, the General Directorate of Taxes considered that the contributions to the community of property were taxable. When the contribution was free of charge, it was subject to ID. When it was onerous, to the ITP-AJD. What does the Supreme Court ruling establish in this respect? After a detailed analysis of the legal characteristics of the community of property, it concludes that these contributions are not taxable for several reasons:<\/p>\n\n\n\n

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  1. The conjugal partnership is a community of Germanic character. Neither spouse owns half of the assets, nor are there quotas between them. Both are holders, jointly, of all the assets of the community of property.<\/li>\n<\/ol>\n\n\n\n