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A property developer has requested clarification on the tax implications of transferring homes to an ex-spouse as compensatory maintenance and compensation under Article 1438 of the Civil Code. The Directorate General for Taxes (DGT) has ruled that such transfers are subject to VAT as self-consumption and to Personal Income Tax (IRPF) as income from economic activities, with the exception of the Article 1438 compensation, which carries no tax consequences.
This ruling clarifies the tax treatment for developers transferring assets to ex-spouses, confirming that such transfers trigger VAT and IRPF obligations, except for specific civil code compensations.
The tax team reviews your specific situation.
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