Doctrine by topic · DGT Observatory

Separation of Assets: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2024

Current position

The economic compensation for the termination of the separation of assets regime, distinct from alimony, does not constitute income for the recipient nor does it allow for a reduction of the taxpayer's taxable base. Regarding the dwelling, the deduction is limited to the percentage of ownership held by each spouse. Non-payments between spouses do not constitute capital losses as long as the credit right is enforceable.

The DGT's position remains stable regarding the nature of transactions between spouses. There is a reiteration of the criterion concerning the non-taxation of economic compensations for the termination of the regime (V3949-15 and V1523-24). The doctrine has diversified to address specific aspects such as property ownership of the dwelling, the nature of bank transfers, and the enforceability of credits.

Turning points

  1. V2860-23

    Clarifies that in separation of assets, the exemption for contributions to the marital partnership is not applicable as no such partnership exists.

  2. V0408-24

    Establishes that non-payments between spouses are not capital losses until the credit becomes judicially uncollectible.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact