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A taxpayer received €35,000 following the liquidation of a community property regime, where their former spouse was awarded all assets. The Tax Agency ruled that, as the allocation was not equivalent to the taxpayer's ownership share, it constitutes a transfer subject to taxation.
Question posed: Taxation for Personal Income Tax (IRPF) purposes of the amount received by the taxpayer.
The dissolution of the community property regime does not constitute an asset alteration if the adjudication corresponds to the ownership share of each spouse. If assets are adjudicated at a value exceeding the share, a transfer of the surplus portion is deemed to exist, generating a capital gain or loss. In this case, the cash compensation provided by the former spouse implies that the taxpayer must calculate the difference between the transfer and acquisition values of the transferred portion.
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