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V1151-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Acquisition value of property must be separated by ownership share and awarded portion

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.

The question raised

Determination of the acquisition value of the sold residence.

The DGT's ruling

The allocation of assets in the dissolution of a community property regime does not alter the composition of the estate if it corresponds to the ownership share, maintaining the original values and acquisition dates. However, if assets are allocated at a value higher than the share, a capital gain or loss is generated. Regarding the taxpayer's residence, 50% maintains the original purchase value and date, while the remaining 50% will have the date of allocation as the acquisition date and the amount paid to her ex-husband as the value.

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