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V1017-16 14 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Payments to an ex-spouse cannot be included as part of the property acquisition cost

A taxpayer inquired whether a payment of 60,000 euros made to an ex-spouse in exchange for waiving their right to use and enjoy a property could be added to the property's acquisition value. The Directorate General for Taxes (DGT) ruled that such an amount is not an inherent expense of the acquisition.

The question raised

In the event that the dwelling were transferred, could the amount of 60,000.00 euros paid to the spouse be included as its acquisition cost?

The DGT's ruling

The amount paid to the former spouse does not form part of the acquisition value for the purpose of calculating capital gains or losses. This is because the payment is not an expense inherent to the acquisition, but rather a payment made in fulfillment of an agreement between parties to compensate for the waiver of certain rights.

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