Are you taxed in the I.R.PF?
With date of 23 of January of 2024, The Central Administrative Economic Court has issued a resolution unifying the criteria regarding taxation in the Personal Income Tax of contributions from private to community assets., resolving that For the taxpayer, it represents an alteration of the assets capable of generating a capital gain or loss in personal income tax., in accordance with the provisions of the article 33.1 from LIRPF. This profit will be determined, under article 34 from LIRPF, for the difference between the acquisition and transfer values of half of the contributed asset; values that are defined in the articles 35 y 36 of the LIRPF for onerous and lucrative transmissions respectively.
