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V1741-14 4 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Dissolution of community property regime does not allow updating asset values or acquisition dates

A taxpayer inquired about the values and acquisition dates of shares received following the liquidation of a community property regime due to her husband's death. The DGT ruled that the allocation of assets according to ownership shares does not constitute a change in the assets' tax status.

The question raised

Question raised: Values and acquisition dates.

The DGT's ruling

The dissolution of the community property regime and the adjudication of the corresponding share to each spouse does not generate capital gains or losses. The assets received retain their original values and acquisition dates. Only if assets are adjudicated at a value exceeding the ownership share would a change in assets occur, involving an update of values and dates.

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