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V0854-24 23 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

The acquisition date for assets in a community of property is the date of their original contribution

A taxpayer inquired whether the acquisition date of a property allocated following the dissolution of a community of property is the date of dissolution or the date of the husband's original contribution. The DGT ruled that the original acquisition values and dates are maintained.

The question raised

Whether the acquisition date of the adjudicated estate corresponds to the date on which the husband contributed the aforementioned estate to the community property regime or to the date of dissolution of said regime.

The DGT's ruling

The dissolution of the community property regime does not constitute an alteration in the composition of the assets if the adjudication corresponds to the ownership share. In this case, the assets retain their original values and acquisition dates. For the half of the full ownership, the acquisition date is that of the husband's contribution to the community property regime in 2008. Regarding the inherited life usufruct, the acquisition date is that of the death of the deceased.

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