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V1397-18 28 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Dissolution of community property regime does not trigger capital gains or losses if the corresponding share is allocated

A taxpayer inquired whether the dissolution of the community property regime and the transition to a regime of separation of assets could constitute a change in wealth. The DGT ruled that no such change occurs if the allocation aligns with each spouse's respective ownership share.

The question raised

Adjudication values to be taken into account so that no alteration of assets occurs.

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 ownership share of each spouse. The assets shall retain their original values and acquisition dates, without the possibility of updating them. If assets are adjudicated at a value higher than the ownership share, an alteration of assets would occur in the other spouse. The adjudication values must correspond to the market value of the assets and debts.

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