Back to index
V1834-19 15 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Inheritance value and acquisition date maintained following dissolution of a community of property

A taxpayer inquired whether, following the dissolution of a community of property consisting of inherited estates, they should use the date and value of the inheritance or the dissolution for a subsequent sale. The DGT ruled that the original values and dates from the inheritance must be maintained.

The question raised

Whether the value and acquisition date of the property to be sold are those corresponding to the time of the inheritance or to the time of the dissolution of the community.

The DGT's ruling

The dissolution of a community of property does not constitute an asset alteration if the adjudication corresponds to the ownership share. In this case, the assets retain their original values and acquisition dates. The acquisition date is that of the death of the decedent and the value is the one resulting from the Inheritance and Gift Tax regulations, not exceeding the market value, plus investments, improvements, and inherent expenses.

Book your free first meeting