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V0607-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · compensación económica

Original value and acquisition date maintained for assets awarded as compensation in legal separation

A woman received a property as financial compensation following her legal separation under Balearic civil law. The inquiry concerns which value should be used to calculate capital gains tax upon its sale.

The question raised

Acquisition value of the adjudicated housing for the purpose of calculating the corresponding capital gain.

The DGT's ruling

The compensation for the lifting of matrimonial burdens does not constitute income for the recipient nor does it reduce the taxable base of the payer. As it is not compensatory alimony, it is not appropriate to update the value of the adjudicated assets. Therefore, the initial acquisition date and the acquisition value of the real estate are maintained for future transfers. In this case, the acquisition value shall be the amount of the capital reduction with which the husband obtained the asset.

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