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A taxpayer inquired about the tax implications of switching from a community property regime to a separation of assets regime to allow their spouse to become a co-owner in an economic activity. The DGT clarifies that the dissolution of the matrimonial regime does not constitute an asset alteration if the allocation respects each party's respective share.
Question raised: Effects of said operation on the Personal Income Tax (IRPF) of the spouses.
The dissolution of the community property regime and the adjudication of the interest to each spouse does not constitute an alteration in the composition of the assets that generates capital gains or losses, provided that the adjudication corresponds to the ownership share. In this case, the assets retain their original value and acquisition date. An asset alteration would only exist if assets are adjudicated at a value exceeding the ownership share of one of the spouses.
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