Skip to content
Back to index
V2832-23 19 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The division of a community of property without altering the ownership share does not generate gains or losses

A query is made regarding whether the dissolution of a co-ownership through the adjudication of assets, while respecting the share of each co-owner, has effects on Personal Income Tax (IRPF). The DGT responds that there is no change in assets if each person's share is respected.

The question raised

Taxation of the operation under Personal Income Tax. It also requests information regarding the formal obligations to be fulfilled.

The DGT's ruling

The dissolution of a community of property and the adjudication of assets according to the ownership share does not constitute an alteration in the composition of the assets. The assets retain their original value and acquisition date. A capital gain or loss would only exist if assets are adjudicated at a value higher than the ownership share of a co-owner.

Book your free first meeting