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V2935-20 30 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
ITPAJD · sociedad de gananciales

Dissolution of community property regime is not subject to ITPS or IRPF if ownership shares are respected

A married couple wishes to change their economic regime to separation of assets by dissolving their community property. The DGT clarifies that the allocation of assets according to ownership shares does not constitute an onerous transfer nor does it generate capital gains for IRPF purposes.

The question raised

1st Taxation of the two operations proposed in relation to the Transfer Tax and Documented Legal Acts Tax, especially regarding the following aspects:

The DGT's ruling

The dissolution of the community property regime and the allocation of assets according to the participation quota does not constitute an onerous transfer of assets for ITP and AJD purposes, nor an alteration in the composition of assets for IRPF purposes. If there is an excess in the allocation, this shall be taxed according to its nature (onerous or gratuitous). In the case of securities, the transfer may be exempt unless it is intended to evade the tax through the transfer of real estate owned by the entity.

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