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The inquirer asks whether allocating cash instead of a property during the liquidation of community property generates a capital gain for Income Tax purposes. The DGT rules that no change in assets occurs provided that the allocated values correspond to each spouse's ownership share.
Cuestión planteada Si como consecuencia de las referidas adjudicaciones en la liquidación de la sociedad de gananciales, adjudicando la vivienda a su excónyuge, y el dinero al consultante, se puede considerar que el consultante ha tenido una ganancia patrimonial por la que deba tributar en el IRPF.
La disolución de la sociedad de gananciales no supone alteración en la composición del patrimonio si las adjudicaciones se corresponden con la cuota de titularidad. Si se atribuyen bienes por un valor superior a la cuota de titularidad, se considera que existe una transmisión y se genera una ganancia o pérdida patrimonial. Para que no haya alteración, los valores de adjudicación deben ser equivalentes y corresponder al valor de mercado.
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