The law states that the supplementary marriage regime is that of acquired communion.

The acquired communion regime seeks, essentially, to avoid injustices in the distribution of assets of the couple, since it is characterized by the possibility of the existence of common assets and assets of each spouse, unlike, for example, what happens with the communion regime that determines that, as a general rule, all existing goods are common, either previously or during the validity of the heritage.

According to the acquired communion regime, each spouse belongs to:

– only and only, the goods they owned before contracting the marriage,

– the goods that they acquire, even after marriage, but free of charge (by succession or donation),

– the assets that they acquire by virtue of their previous right, which, as they do not result from the joint effort of the couple, are considered to be their own.

On the other hand, the joint assets of the couple constitute the set of assets acquired, in the course of the marriage, as a product of the joint activity of both spouses or thanks to the support, encouragement and assistance that one of them provides to the initiative, effort and capacity director of the other.

If so, sharing corresponds to the division of common goods according to the composition of the shares (50% each), understood as a set of common goods that belongs to each of the interested parties.

It is, in essence, a process that aims to distribute the assets of the “conjugal society”, due to its dissolution (divorce).

To this end, when filing the divorce application, among other documents, a list of common assets and the respective values ​​must be submitted.

What are the tax effects that arise from them?

At the tax level, the sale of the property may eventually generate capital gains, which can be classified as Category G income, since we are facing an onerous sale of real rights over real estate. Thus, if capital gains are obtained, they must be declared. 50% for each of the ex-spouses, in Annex G, when filing the Income Statement – Model 3.

On the other hand, if one of the spouses intends to keep the real estate, he will pay a portion to the ex-spouse, a kind of compensation, also known as “tornas”.

The surplus value resulting from the sale of real rights over real estate is given by:

MV = VR – (VA x coe. EV DA), being

VR – Realization value

A – Acquisition value

Coef. – Coefficient of monetary devaluation

EV – Valuation charges

DA – Selling and acquisition expenses

The realization value will be that of the consideration obtained, that is, the value of the real estate that was attributed in the act or sharing contract, or the definitive VPT, resulting from the assessment carried out under the terms of the Municipal Property Tax Code.

Do you have to pay Taxes regarding the transmition (IMT)?

Since 1 January 2009, this tax has not been subject to cases where the excess of the share is the result of an act of sharing due to the dissolution of the marriage that has not been concluded under the regime of separation of assets, that is, in situations of divorce, by judicial separation of assets or by judicial separation of persons and assets.