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V1585-20 26 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

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

A taxpayer inquired about the acquisition value to be applied to a property allocated following a matrimonial separation. The DGT ruled that if the allocation respects the respective ownership shares, no change in assets occurs, and the original acquisition values and dates are preserved.

The question raised

Acquisition value of the dwelling for the purposes of calculating capital gains or losses in Personal Income Tax.

The DGT's ruling

The dissolution of the community property regime and the allocation of assets according to the ownership share does not constitute an alteration in the composition of the estate. Therefore, no capital gain or loss is generated, and the assets retain their original values and acquisition dates. An alteration of the estate would only occur if assets were allocated at a value exceeding the corresponding ownership share.

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