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V1633-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Original acquisition values and dates are maintained upon dissolution of community property

A taxpayer inquired which acquisition value and date should be used to calculate capital gains when selling estates received during the dissolution of a community property regime following her husband's death. The Directorate General for Taxes (DGT) ruled that the allocation of the share does not constitute a change in assets, and therefore the original purchase data must be maintained.

In 6 key points

How it affects those involved

This ruling clarifies that the distribution of assets within a community property regime does not trigger a new acquisition period or value, ensuring tax continuity for the co-owners.

Lifecycle

2017-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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