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The inquirer asks whether the reference value or the acquisition value should be used for real estate when liquidating a community property regime. The DGT rules that the division of common property does not constitute a change in assets, and therefore, assets retain their original values and acquisition dates.
Cuestión planteada Si a efectos de la tributación de la liquidación de la sociedad de gananciales en el IRPF, debe tomarse el valor de referencia o el de adquisición de los inmuebles.
La disolución de la sociedad de gananciales no constituye una alteración en la composición del patrimonio, por lo que no genera ganancias o pérdidas patrimoniales siempre que la adjudicación se corresponda con la cuota de titularidad. Los bienes recibidos conservarán sus valores de adquisición originarios y sus fechas de adquisición para futuras transmisiones. Solo si se adjudican bienes por un valor superior a la cuota de titularidad se producirá una alteración patrimonial en el otro cónyuge.
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