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A taxpayer inquired whether a €32,000 compensation received following the allocation of a property to their former spouse is subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that if the allocation exceeds the individual's ownership share, it constitutes a change in assets, resulting in a capital gain or loss.
Question posed: Taxation under Personal Income Tax (IRPF) of the aforementioned compensation.
In the dissolution of a community property regime, there is no change in assets if the allocations correspond to the ownership share. If assets are allocated at a value exceeding said share, a transfer is deemed to exist, generating a capital gain or loss. This shall be imputed to the tax period in which the change occurs, as determined by the judicial liquidation judgment.
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