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A Spanish resident taxpayer asks whether expenses can be deducted after acquiring full ownership of a second property in France following a divorce. The DGT clarifies that the dissolution of a community of property is not a patrimonial alteration, and acquisition costs are included in the acquisition value.
Question posed: Whether, in their income tax return in Spain, they may deduct these expenses.
The dissolution of the community of property and the adjudication of the corresponding share do not constitute an alteration in the composition of the assets, and therefore do not generate a capital gain or loss. The assets received retain their original values and acquisition dates. The expenses and taxes inherent to the acquisition of the undivided share are integrated into its acquisition value. Regarding the property in France, the resident must impute the real estate income in Spain and may apply the deduction for international double taxation if the tax paid abroad is of a nature analogous to the Personal Income Tax (IRPF).
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