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V2285-20 6 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Payments to an ex-spouse under a separation agreement do not reduce the transfer value of shares

A taxpayer inquired whether the amount agreed to be paid to their ex-spouse following the sale of company shares could reduce the transfer value of said shares. The DGT ruled that this amount does not reduce the transfer value, but instead increases the acquisition value of the shares.

The question raised

Whether the amount to be paid to the former spouse, in compliance with the provisions of the matrimonial separation agreement, may reduce the transfer value of the shares for the purpose of calculating the capital gain obtained.

The DGT's ruling

The amount paid to the former spouse by virtue of a separation agreement may not reduce the transfer value for the purpose of calculating capital gains or losses. Instead, this amount constitutes an increase in the acquisition value of the shares for the transferor. The transfer value shall be the amount actually paid, provided that it is proven to correspond to normal market conditions.

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