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V0373-24 12 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Original acquisition value and date maintained for portion held prior to dissolution of co-ownership

A taxpayer inquired how to determine the acquisition value of a property held in two parts: one acquired in 2006 and another following the dissolution of a co-ownership in 2014. The DGT ruled that the original portion retains its original value and date, whereas the portion acquired through the dissolution is subject to a new value and date.

The question raised

Acquisition value for the purposes of the transfer of the dwelling.

The DGT's ruling

The dissolution of a community of property does not alter the composition of the assets if the allocation conforms to the ownership share, maintaining the original values and acquisition dates. However, if assets are allocated at a value higher than the share, an alteration of assets occurs. In the case of the portion acquired through the extinction of co-ownership, a new acquisition date and an acquisition value different from that of the pre-existing portion are established.

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