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A query was raised regarding whether economic compensation due to work, as provided for in the Civil Code of Catalonia, and the allocation of assets in a divorce under a separation of property regime, generate capital gains or losses. The DGT ruled that such compensation does not constitute income for the recipient, nor does it reduce the taxable base for the payer. Furthermore, the allocation of assets does not generate gains provided that the ownership share is respected.
Cuestión planteada - Si es de aplicación del artículo 33.3.d) de la LIRPF respecto a las posibles ganancias o pérdidas patrimoniales que se deriven de las adjudicaciones acordadas.
La compensación económica por razón de trabajo del art. 232-5 del C.C. Cat., establecida en convenio ratificado judicialmente, no constituye renta para el perceptor ni reduce la base imponible del pagador según el art. 33.3.d) de la LIRPF. Respecto a las adjudicaciones de bienes, si estas corresponden a la cuota de titularidad y se realizan para deshacer la indivisión, no hay alteración en la composición del patrimonio según el art. 33.2 de la LIRPF. En este supuesto, los bienes mantienen su valor y fecha de adquisición originarios. No aplica el art. 33.3.d) si las adjudicaciones derivan de la voluntad de los cónyuges y no de una imposición legal o resolución judicial.
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