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V1927-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Extinction of a community of property generates no patrimonial gain or loss if the share is respected

The DGT confirms there is no patrimonial alteration if the allocation corresponds to each co-owner's share.

The question raised

They request to know whether such an operation generates a capital gain or loss for Personal Income Tax purposes and, if so, what the acquisition date and value would be for its calculation. Finally, they request to know whether the gain must be calculated for each individual apartment or on the total assets.

The DGT's ruling

The dissolution of a community of property and the adjudication of assets according to the ownership share does not constitute an alteration in the composition of the estate. The assets received retain their original values and acquisition dates. An alteration of the estate only exists if assets are adjudicated at a value higher than the co-owner's ownership share.

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