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V0495-16 8 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Dissolution of community property regime does not trigger capital gains or losses if the corresponding share is allocated

A query was raised regarding whether the liquidation of the community property regime following a divorce and the subsequent allocation of assets constitutes a change in assets. The DGT ruled that no such change occurs, provided the allocation aligns with each spouse's respective ownership share.

The question raised

Existence of an alteration of assets.

The DGT's ruling

The dissolution of the community property regime does not constitute an alteration in the composition of the assets, provided that the allocation corresponds to the ownership share of each spouse. In this case, the assets retain their original values and acquisition dates without the possibility of updating them. An alteration of assets would only exist if assets were allocated at a value exceeding the ownership share of one of the spouses.

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