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A taxpayer asks whether the allocation of their share of a dwelling to their ex-wife following a divorce generates a capital gain for Personal Income Tax (IRPF) purposes. The DGT responds that, as the asset is allocated at a value higher than the ownership share, an asset alteration occurs which generates a gain or loss.
Question posed: Taxation in the IRPF of the resulting capital gain.
The dissolution of a community of property does not constitute an asset alteration if the allocation conforms to the ownership share. However, if assets are attributed at a value greater than that corresponding to the share, a capital gain or loss is generated for the other co-owner. The amount is determined by the difference between the acquisition and transfer values, and is included in the savings tax base.
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