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The consultant asks how to determine the acquisition value of their property after the liquidation of the marital property society. The DGT responds that the portion corresponding to their ownership share must be separated from the awarded portion, which has a higher value.
Cuestión planteada Determinación del valor de adquisición de la vivienda vendida.
La adjudicación de bienes en la disolución de la sociedad de gananciales no altera la composición del patrimonio si se corresponde con la cuota de titularidad, manteniendo los valores y fechas de adquisición originales. No obstante, si se adjudican bienes por un valor superior a la cuota, se genera una ganancia o pérdida patrimonial. Para la vivienda de la consultante, el 50% mantiene el valor y fecha de la compra original, mientras que el 50% restante tendrá como fecha de adquisición la de la adjudicación y como valor el importe satisfecho a su exmarido.
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