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V2433-20 16 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Extinguishing co-ownership by allocating an asset to a single owner generates a capital gain or loss

A taxpayer sells their share of a property, previously shared with an ex-wife, to her. The DGT rules that this transaction constitutes a capital alteration resulting in a gain or loss, and further analyses the nature of mortgage payments shared with a current spouse.

The question raised

Cuestión planteada Tributación en IRPF de la operación señalada.

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