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A query is made as to whether the gain from the sale of an apartment inherited by the wife should be attributed to her or to both spouses due to being married under the community property regime. The DGT responds that the gain must be attributed entirely to the wife as she is the legal owner of the asset.
Question posed: Whether the capital gain to be obtained from said sale corresponds in its entirety to the wife or to both, given that they are married under the community property regime.
Capital gains and losses are attributed to the taxpayers who are the owners of the assets according to the rules of legal ownership. Under the community property regime, assets acquired by gratuitous title, such as an inheritance, are the separate property of each spouse according to the Civil Code. Therefore, the gain from the sale of a separate asset is attributed entirely to the owner.
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