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V2465-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Gain or loss arises if property is awarded above marital share in dissolution

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.

The question raised

Taxation of the transaction under Personal Income Tax.

The DGT's ruling

The dissolution of a community property regime does not constitute an asset alteration if the allocation corresponds to the ownership share. However, if assets are allocated at a value higher than the corresponding share, a capital gain or loss is generated. This result is determined by the difference between the acquisition and transfer values, regardless of whether there is cash compensation or whether the dissolution is total or partial.

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