Skip to content
Back to index
V2550-17 9 October 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · sociedad de gananciales

Assumption of a former spouse's mortgage debt following dissolution of community property is not subject to ISD or ITPAJD

The taxpayer assumed their former spouse's mortgage debt following the allocation of a property during the dissolution of the community property regime. The DGT has ruled that this does not constitute a gift or a taxable event, as the debt had already been accounted for during the liquidation of the community assets.

The question raised

Taxation of the proposed operations, specifically whether they would be exempt given that they originate from the dissolution of the community property regime.

The DGT's ruling

The assumption of debt by a former spouse does not constitute a taxable event for Inheritance and Gift Tax due to the lack of 'animus donandi', as in the liquidation of the community property regime, the assumed debt offsets the economic burden of the adjudicated property. It also does not constitute a taxable event for Transfer Tax and Stamp Duty as there is no gratuity.

Book your free first meeting