Skip to content
Back to index
V2772-18 24 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Capital gains or losses arise if assets allocated in community property dissolution exceed ownership shares

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.

The question raised

Tax treatment in Personal Income Tax regarding the aforementioned operation.

The DGT's ruling

The dissolution of the community property regime does not constitute an alteration of assets provided that the adjudication corresponds to the ownership share of each spouse. If assets are adjudicated at a value exceeding the share, a transfer of the surplus portion is deemed to exist, generating a capital gain or loss. For there to be no alteration, the adjudication values must be equivalent to each party's share and correspond to the market value.

Book your free first meeting