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The taxpayer inquired about the taxation of the dissolution of two distinct communities of property involving the same co-owners. The DGT ruled that, as these communities originate from different sources, they must be dissolved separately. Consequently, excess adjudication cannot be offset using assets from the other community without it being classified as a barter.
This ruling clarifies that separate legal entities (even with identical owners) cannot be merged during dissolution to offset ownership imbalances; doing so triggers taxation as a barter transaction.
The tax team reviews your specific situation.
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