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The inquirer asks whether the liquidation of their community property regime, where the ex-spouse receives assets exceeding their entitled share, has tax implications. The DGT rules that if the allocation is not equivalent to each spouse's share, a change in asset ownership occurs.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la operación anterior.
La disolución de la sociedad de gananciales no constituye alteración patrimonial siempre que la adjudicación se corresponda con la cuota de titularidad de cada cónyuge. Si se adjudican bienes por un valor superior a la cuota, se considera que existe una transmisión de la parte excedente, generando una ganancia o pérdida patrimonial. Para que no haya alteración, los valores de adjudicación deben ser equivalentes a la cuota de cada uno y corresponder al valor de mercado.
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