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V1248-21 6 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Original value and acquisition date maintained following dissolution of community property regime

A taxpayer queried which value and acquisition date should be applied to calculate capital gains following the dissolution of a community property regime and the subsequent allocation of a property. The Directorate General for Taxes (DGT) ruled that the original acquisition values and dates must be maintained.

The question raised

Value and acquisition date for the purpose of determining the capital gain or loss in the Personal Income Tax.

The DGT's ruling

The dissolution of the community property regime and the adjudication of the corresponding share do not constitute an alteration in the composition of the assets. Therefore, there is no capital gain or loss and values cannot be updated. The assets retain their original values and acquisition dates for future transfers.

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