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V0526-23 6 March 2023 · 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 assets are allocated according to ownership shares

Spouses under the community property regime sought clarification on the tax implications of dissolving their partnership and allocating assets according to their respective shares. The DGT ruled that no change in wealth occurs if the allocation respects each spouse's ownership quota.

The question raised

Taxation of the transaction under Personal Income Tax.

The DGT's ruling

The dissolution of the community property regime and the adjudication of assets in accordance with the ownership share does not constitute an alteration in the composition of the estate that generates capital gains or losses. The assets shall retain their original values and acquisition dates. An alteration of the estate would only exist if assets are adjudicated at a value exceeding the ownership share of one spouse.

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