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V2301-18 7 August 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

No capital gains on dissolution of community property regime if allocation matches ownership share

A query was raised regarding whether the dissolution of a community property regime, involving an equal distribution of assets and debts, triggers a capital gain. The Directorate General of Taxes (DGT) ruled that no change in the composition of assets occurs if the allocation corresponds to the respective ownership share.

The question raised

Whether or not there is an excess in adjudication and therefore, a capital gain as a consequence of the dissolution of the community property regime.

The DGT's ruling

The dissolution of the community property regime and the adjudication of the corresponding share do not constitute a change in assets that generates capital gains or losses. The assets retain their original values and acquisition dates. A change in assets would only exist if assets were adjudicated at a value higher than the ownership share of one of the spouses.

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