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Siblings have requested clarification on the taxation of the grouping, segregation, and dissolution of rural estates held in co-ownership. The Directorate General for Taxes (DGT) ruled that if the allocation is proportional to the ownership shares, no onerous transfer occurs, but Stamp Duty (AJD) is still applicable.
Question raised: Taxation of the operation under the Transfer Tax and Documented Legal Acts Tax and under the Personal Income Tax.
The dissolution of communities of property without excess in adjudication does not constitute an onerous transfer of assets, but is subject to tax via the gradual quota for documented legal acts if the requirements of the TRLITPAJD are met. Operations involving the grouping and segregation of estates are also subject to tax via documented legal acts as they do not involve a transfer of ownership. In Personal Income Tax, dissolution does not generate an asset alteration or gains if the adjudication respects the participation quota.
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