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V2982-18 19 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Original acquisition values and dates maintained following liquidation of community property regime

A taxpayer inquired about the values and dates to be used when calculating the capital gains tax for a plot of land acquired in 1965 and subsequently allocated following the liquidation of the community property regime in 2006. The Directorate General of Taxes (DGT) ruled that the original acquisition values and dates from 1965 must be maintained.

The question raised

Determination of the acquisition values and dates for the purpose of calculating capital gains or losses.

The DGT's ruling

The dissolution of the community property regime and the adjudication of assets according to the ownership share does not constitute a change in assets. Therefore, the values and acquisition dates are not updated and are preserved in their original form. For the plot acquired in 1965, the acquisition value shall be 100% of the actual amount paid in that year and the acquisition date shall be that of the original sale and purchase agreement. The transitional regime of the ninth transitional provision shall apply for the reduction of gains generated before 2006.

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