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V2363-19 10 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Dissolution of community property without excess allocation does not constitute a change in assets

The applicant inquired whether the dissolution of their community property following a divorce constituted a change in assets and whether they could apply reductions for holding period in the subsequent sale of a property. The DGT ruled that, as ownership shares are respected, there is no change in assets, and the original acquisition values and dates are maintained.

The question raised

Cuestión planteada Si la disolución de la sociedad de gananciales produce alteración patrimonial en los términos del artículo 33.2 de la Ley del Impuesto. Y si procede aplicar sobre la ganancia patrimonial generada con la transmisión, los coeficientes reductores previstos en la disposición transitoria novena de la LIRPF.

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