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V3217-23 12 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias y pérdidas patrimoniales

Allocation of shares due to termination of co-ownership establishes a new acquisition date for the allocated portion

A taxpayer inquired about the acquisition date of shares allocated to a spouse following the rectification of a community property dissolution. The DGT ruled that the portion already held retains its original acquisition date, whereas the newly allocated portion is subject to a new acquisition date.

The question raised

What would be the acquisition date of the social shares for the spouse to whom they are allocated.

The DGT's ruling

The allocation of assets due to the dissolution of a community of property does not alter the composition of the estate if it corresponds to the ownership share, maintaining the original values and acquisition dates. However, if assets are allocated at a value higher than the corresponding share, an alteration of the estate occurs. In the case of the portion acquired through the extinction of the co-ownership, the acquisition date shall be the date of the allocation and not the date of the dissolution of the community.

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