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V0374-25 20 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Purchase of property in marital dissolution retains original value and acquisition date

The DGT states that the assignment of property following the dissolution of a marital community does not constitute a patrimonial alteration, and thus the original purchase value and date must be preserved.

The question raised

Question raised For the purposes of calculating the capital gain or loss obtained from the sale of the dwelling, it is inquired what would be the acquisition date and value of the half of the dwelling adjudicated to the inquirer upon the dissolution of the community property regime.

The DGT's ruling

The dissolution of the community property regime does not constitute an alteration in the composition of the assets that results in capital gains or losses, provided that the adjudication corresponds to the ownership share. The assets received retain their original acquisition values and their acquisition dates. In the case of a dwelling paid for in installments with community funds, the acquisition value of the adjudicated portion is half of the price paid and the acquisition date corresponds to the dates on which the payments with community funds were made.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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