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V3063-18 28 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Fifty percent of the capital gain from the sale of a property held in joint ownership must be attributed

A taxpayer inquires how to calculate and distribute the gain from the sale of a dwelling owned by him and his former spouse. The DGT responds that the gain is determined by the difference between the acquisition and transfer values, and that ownership is distributed according to the matrimonial economic regime.

The question raised

Question posed: Calculation of the capital gain and its individualization.

The DGT's ruling

The capital gain or loss is the difference between the acquisition and transfer values. In common assets of spouses, ownership is attributed equally to each, unless another share of participation is justified. As the dwelling is owned by both in joint ownership in equal parts, the inquirer is entitled to 50% of the generated gain.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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