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The applicant seeks clarification on the taxation of the dissolution of their community property, the assumption of a mortgage debt, and a potential subsequent exchange. The DGT rules that dissolution is not subject to Personal Income Tax (IRPF) provided the respective ownership shares are respected, and that the assumption of debt does not constitute a gift.
Cuestión planteada 1.Tributación de la disolución de la sociedad de gananciales.
La disolución de la sociedad de gananciales no constituye una alteración en la composición del patrimonio para el IRPF, siempre que la adjudicación se corresponda con la cuota de titularidad de cada cónyuge. En este caso, no se generan ganancias ni pérdidas patrimoniales y los bienes conservan su valor y fecha de adquisición originarios. Si se produce una permuta posterior de los bienes adjudicados, se determinará la ganancia o pérdida por la diferencia entre el valor de adquisición del bien cedido y el mayor entre su valor de mercado o el del bien recibido.
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