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The consultant asks how to determine the acquisition value of a property purchased under gainful shares following the dissolution of the regime. The DGT responds that the allocation of assets according to ownership shares is not a patrimonial alteration and does not permit updating values.
Cuestión planteada Valor de adquisición de la mencionada vivienda a efectos de calcular la ganancia o pérdida patrimonial.
La disolución de la sociedad de gananciales no constituye una alteración en la composición del patrimonio si la adjudicación se corresponde con la cuota de titularidad. En este caso, los bienes conservan sus valores y fechas de adquisición originarios, sin posibilidad de actualización. Solo habría alteración patrimonial si se adjudicaran bienes por un valor superior a la cuota correspondiente.
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