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V1420-25 24 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Dissolution of a community of goods does not generate patrimonial gains or losses if property is allocated according to each member's share

Consultants ask about IRPF tax implications arising from the dissolution of a community of goods and the allocation of immovable property. The DGT responds that there is no patrimonial change if allocation respects each member's ownership share.

The question raised

Taxation of the operation under Personal Income Tax.

The DGT's ruling

The dissolution of a community of property and the adjudication of assets according to the ownership share does not constitute an alteration in the composition of the estate. In these cases, the assets retain their original values and acquisition dates. A capital gain or loss will only occur if assets are adjudicated at a value higher than the co-owner's ownership share.

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