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The Directorate General for Legal Certainty and Public Faith has ruled that divorce settlement agreements may include the allocation of non-community assets, such as properties acquired before marriage (pro indiviso) or under a consortium regime (Facts I). The resolution establishes that the agreement must encompass all operations that terminate joint ownership and cohabitation, rather than being limited exclusively to the liquidation of community property (Legal Grounds).
For individuals undergoing divorce proceedings, this resolution facilitates the unification of asset allocation within a single instrument (the settlement agreement), allowing for the inclusion of both community and private assets (Facts I). This removes the need for additional deeds to transfer assets acquired prior to marriage or under regimes other than community property, providing greater legal certainty in the termination of cohabitation.
The tax team reviews your specific situation.
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