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A married couple under the community property regime divorces and allocates real estate such that each receives 50% of the inventoried value. The DGT addresses whether this operation constitutes a change in the composition of assets subject to Personal Income Tax (IRPF).
Cuestión planteada Si a raíz de dicha operación, se produce una alteración en la composición del patrimonio, a efectos del IRPF, en cada uno de los miembros de la sociedad de gananciales. Fiscalidad a efectos del IRPF de la operación planteada.
No existe alteración en la composición del patrimonio, ni por tanto ganancia o pérdida patrimonial, en la disolución de la sociedad de gananciales siempre que las adjudicaciones se correspondan con la respectiva cuota de titularidad. Si se atribuyen bienes por un valor superior a la cuota de un cónyuge, se considera que hay una transmisión y se generará una ganancia o pérdida patrimonial. Para evitar la tributación, los valores de adjudicación deben ser equivalentes y los bienes deben conservar sus valores y fechas de adquisición originarios.
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