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V2751-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Original acquisition values and dates are maintained following the dissolution of community property regimes

A query was raised regarding whether the acquisition value of shares changes or remains the same upon the dissolution of a community property regime. The Directorate General for Taxes (DGT) ruled that the allocation of assets according to ownership shares does not alter the underlying assets.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers undergoing the dissolution of community property, confirming that the redistribution of assets does not trigger a change in the tax basis for future capital gains calculations.

Lifecycle

2021-11-10PublishedPublished 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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