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V2303-20 7 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Value and acquisition date of assets contributed to community property depend on each spouse

A taxpayer asks how to determine the value and acquisition date of a property contributed to the community property regime in 2005. The DGT explains that the treatment varies depending on whether the contribution is a gift or for consideration, and how it affects each spouse.

The question raised

Acquisition value and acquisition date of the contributed asset for the taxpayer.

The DGT's ruling

For the contributing spouse, the acquisition value is the actual amount of the original acquisition and the date is that of said acquisition. For the other spouse, who acquires 50% of the transferred asset, the acquisition value shall be that derived from the contribution pursuant to Articles 35 and 36 of the LIRPF, with the acquisition date being that of the contribution agreement.

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