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V3070-20 13 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sociedad de gananciales

Acquisition value of property contributed to community property depends on the share transferred by each spouse

A taxpayer requested guidance on determining the acquisition value of property contributed to a community property regime in 2006 to calculate a capital gain in 2020. The DGT explains that the acquisition value varies depending on the spouse.

The question raised

Request to determine the acquisition value for the purpose of calculating capital gains if the asset is sold in 2020.

The DGT's ruling

For the spouse contributing the asset, the acquisition value shall be the actual amount for which the asset was originally acquired. For the other spouse, who acquires the portion corresponding to the contribution, the acquisition value shall be the actual amount derived from the contribution to the community property regime. The acquisition date for the second spouse shall be the date of the contribution agreement.

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