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V2219-24 15 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Original acquisition values are maintained during the liquidation of community property

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.

The question raised

Whether, for the purposes of taxation of the liquidation of the community property regime in Personal Income Tax (IRPF), the reference value or the acquisition value of the real estate must be taken.

The DGT's ruling

The dissolution of the community property regime does not constitute an alteration in the composition of the assets, and therefore does not generate capital gains or losses, provided that the adjudication corresponds to the ownership share. The assets received shall retain their original acquisition values and acquisition dates for future transfers. An alteration in assets will occur for the other spouse only if assets are adjudicated at a value exceeding the ownership share.

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