Doctrine by topic · DGT Observatory

Marital Property: DGT doctrinal evolution

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

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How the DGT's position has evolved

Stable position Medium confidence 8 rulings · 2014–2023

Current position

The exemption for the contribution of assets to the marital property requires the existence of a community property regime (régimen de gananciales); therefore, it does not apply to marriages under the separation of assets regime. In donations of common assets, each spouse must individually meet the requirements regarding age, incapacity, and abandonment of management duties. The donation of assets from the marital property is understood as two independent donations, where each spouse donates their respective share.

The DGT's position remains constant in requiring individual requirements for each spouse in donations of common assets. No significant doctrinal changes are observed, but rather a consistent application of the regulations regarding the nature of marital property and the individualization of the requirements for the reduction under Article 20.6 of Law 29/1987.

Turning points

  1. V2151-14

    Establishes that the donation of assets from the marital property is understood as two donations, requiring each spouse to separately meet the requirements of age, incapacity, and abandonment of duties.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V1996-18 3 Jul 2018

Wealth Tax exemption is a prerequisite for the reduction on donation of shares

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción por donaciónexención en el impuesto sobre patrimonioparticipaciones en entidadesfunciones de direcciónsociedad conyugal LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.6LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.Dos
Affects CompanyExpat · Non-residentIndividual

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