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The applicant seeks to receive land and funds during the division of undivided interests and joint ownership with family members. The DGT rules that the division of common property does not constitute a change in assets if the allocation corresponds to the ownership share; however, if a value exceeding that share is received, a capital gain or loss is triggered.
Question posed: Taxation of the aforementioned operation under Personal Income Tax.
The separation of co-owners does not constitute a change in assets provided that the adjudication corresponds to their ownership share, preserving the original values and acquisition dates. If assets are adjudicated at a market value higher than the share, a change in assets occurs which generates a capital gain or loss for the other co-owners. In the case of the taxpayer, upon receiving real estate and money whose value exceeds their share in the community with their siblings, a change in assets is generated by said excess. The amount of the gain or loss shall be included in the savings tax base.
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