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V0681-21 23 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

No capital gain occurs upon the dissolution of community property if the adjudication respects the ownership share

The taxpayer asks whether the extinction of the community property regime due to divorce generates taxation under Personal Income Tax. The DGT responds that there is no change in assets if the property is adjudicated according to each spouse's share.

The question raised

Taxation of the transaction under Personal Income Tax.

The DGT's ruling

The dissolution of the community property regime does not constitute an alteration in the composition of the assets provided that the adjudication corresponds to the ownership share. In this case, the assets retain their original values and acquisition dates. A capital gain or loss only exists if assets are adjudicated at a value higher or lower than the corresponding share.

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