d) Extinction of the matrimonial property regime of separation of assets

It will be deemed that there is no capital gain or loss in the termination of the matrimonial economic regime of separation of assets, when, by legal imposition or judicial resolution, compensation is produced, either monetary or through the award of assets, for a reason other than compensatory pension between spouses.

For these purposes, it must be taken into account that compensatory pension is defined in article 97 of the Civil Code, as the pension to which the spouse is entitled if the separation or divorce causes an economic imbalance in relation to the position of the other, which implies a worsening of his or her previous situation in the marriage.

These compensations will not give the right to reduce the payer's tax base nor will they constitute income for the recipient.

This assumption may not, under any circumstances, give rise to an update of the values of the assets or rights awarded.