LA TRIBUTACIÓN DE LAS APORTACIONES DE BIENES Y DERECHOS EFECTUADAS POR LOS CÓNYUGES A LA SOCIEDAD DE GANANCIALES.

Abstract

The object of this paper is to analyse the tax procedure pertaining to the different types of contributions of property and rights that spouses may make to the body of property they own jointly in their capacity as husband and wife. After an initial overview of the issue, the study focuses on the potential taxation to which transactions such as gratuitous joint spousal acquisitions, contributions of property during marriage, etc., are subject, as regards transfer tax as well as inheritance and gift tax.