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V0547-20 6 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Dissolution of community property does not allow updating the acquisition value of a home

A taxpayer has enquired about the acquisition value and the status of a primary residence following the dissolution of a community property regime. The DGT clarifies that the allocation of assets according to ownership shares does not trigger capital gains nor allow for the updating of values, and that for the purpose of calculating the primary residence, the acquisition date of the original shares must be taken into account.

The question raised

Cuestión planteada Tratamiento fiscal de dichas operaciones en el Impuesto sobre la Renta de las Personas Físicas.

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