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V0540-26 6 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias y pérdidas patrimoniales

Dissolution of community property generates no capital gains or losses

A taxpayer asks about IRPF taxation following the liquidation of community property due to divorce. The DGT responds that assigning assets according to ownership shares does not constitute a change in patrimonial composition.

The question raised

Question posed: Taxation of the operation in the Personal Income Tax.

The DGT's ruling

The dissolution of the community property regime and the adjudication of the corresponding share do not generate capital gains or losses. The assets received retain their original values and acquisition dates. An alteration of assets only occurs if assets are adjudicated at a value higher than the ownership share, which would generate a gain or loss for the other partner.

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

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