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The consultant asks about taxation in the dissolution of a marital partnership where one spouse receives more assets than their share and compensates the other. The DGT states that normal division is not taxable, but if property is awarded above the entitled share, a patrimonial alteration occurs with gain or loss.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
La disolución de la sociedad de gananciales no constituye alteración patrimonial si la adjudicación se corresponde con la cuota de titularidad. Sin embargo, si se atribuyen bienes por un valor mayor al de la cuota correspondiente, se genera una ganancia o pérdida patrimonial. Este resultado se determina por la diferencia entre los valores de adquisición y de transmisión, independientemente de que haya compensación en metálico o de si la disolución es total o parcial.
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