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V2772-18 ·24 October 2018 ·consulta-vinculante Medium impact
Tax

Capital gains or losses arise if assets allocated in community property dissolution exceed ownership shares

The inquirer asks whether the liquidation of their community property regime, where the ex-spouse receives assets exceeding their entitled share, has tax implications. The DGT rules that if the allocation is not equivalent to each spouse's share, a change in asset ownership occurs.

In 6 key points

How it affects those involved

This ruling clarifies that any deviation from the proportional distribution of assets during the dissolution of community property may trigger capital gains or losses for tax purposes.

Lifecycle

2018-10-24PublishedPublished 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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