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A former married couple wishes to dissolve their community of property by each being allocated a different property to avoid a sale. The DGT rules that if the allocation respects the ownership shares, there is no capital gain for IRPF purposes nor a transfer for IIVTNU purposes.
Question posed: Taxation of the dissolution of a community of property.
The dissolution of a community of property does not constitute an alteration in the composition of assets for Personal Income Tax purposes, provided that the adjudication corresponds to the ownership share of each co-owner. In this case, no capital gains or losses are incurred, and the assets retain their original value and acquisition date. Likewise, there is no liability for the Inheritance and Gift Tax (IIVTNU) if the adjudication is proportional to the participation, as it is considered a mere specification of a pre-existing right. If an excess of adjudication were to exist, it could indeed be subject to the Transfer Tax or the Inheritance and Gift Tax, depending on its nature.
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