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V1345-26 3 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Dissolution of marital society causes no patrimonial gain or loss if quotas are respected

The DGT confirms no patrimonial alteration occurs when dissolution of the marital society and transition to separate property regime is carried out in accordance with each spouse's ownership quota.

The question raised

Question posed: Taxation under Personal Income Tax.

The DGT's ruling

The dissolution of the community property regime does not constitute an alteration in the composition of the assets, provided that the adjudication corresponds to the respective ownership share. In this case, the assets retain their original values and acquisition dates. An alteration of assets would only occur if assets were adjudicated at a value higher than the corresponding share, generating a gain or loss for the other spouse. To avoid such an alteration, the adjudication values must be equivalent and correspond to the market value.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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