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A taxpayer has enquired about the taxation of the settlement of their matrimonial property regime of participation and the collection of a loan. The DGT has ruled that the adjudication of the participation does not constitute a change in assets subject to tax and that the collection of the loan does not constitute income.
Question posed: Taxation of the liquidation of the matrimonial property regime of participation and the collection of the loan under Personal Income Tax.
The termination of the participation regime and the adjudication of the corresponding share do not constitute an alteration in the composition of the assets that results in capital gains or losses. If a real estate property is adjudicated, its market value must be considered, but the asset retains its original value and acquisition date. Furthermore, the collection of a loan owed by the former spouse does not trigger the receipt of taxable income.
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