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A taxpayer inquired whether allocating a property to a spouse following a divorce is exempt from taxation. The Directorate General of Taxes (DGT) ruled that, as the allocation stems from the spouses' agreement rather than a legal imposition or court order, the transaction does generate a capital gain or loss.
Cuestión planteada Si se puede considerar que no existe ganancia patrimonial en la referida adjudicación conforme al artículo 33.3.d) de la Ley del IRPF.
La adjudicación de bienes en la extinción del régimen de separación de bienes no está exenta si no deriva de una imposición legal o resolución judicial. Al ser fruto de la voluntad de los cónyuges reflejada en un convenio regulador, se produce una variación en el patrimonio que genera una ganancia o pérdida patrimonial. El importe se determinará por la diferencia entre los valores de transmisión y adquisición y se integrará en la base imponible del ahorro.
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