Skip to content
V2219-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Original acquisition values are maintained during the liquidation of community property

The inquirer asks whether the reference value or the acquisition value should be used for real estate when liquidating a community property regime. The DGT rules that the division of common property does not constitute a change in assets, and therefore, assets retain their original values and acquisition dates.

In 6 key points

How it affects those involved

This ruling clarifies that the liquidation of community property is not a taxable event for capital gains purposes, as it does not represent a change in ownership or asset composition, but rather a division of existing assets.

Lifecycle

2024-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact