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A query was made regarding the Personal Income Tax (IRPF) treatment of the dissolution of a community of property where one member acquires the entire asset by compensating the other. The Directorate General of Taxes (DGT) ruled that the dissolution does not constitute a change in assets if the adjudication respects each member's respective share.
Cuestión planteada Tratamiento en el IRPF de la disolución de una comunidad de bienes en la que uno de los comuneros adquiere la titularidad de la totalidad del bien compensando al otro comunero.
La disolución de una comunidad de bienes no constituye una alteración en la composición del patrimonio siempre que la adjudicación se corresponda con la cuota de titularidad de cada comunero. En este caso, no hay ganancia ni pérdida patrimonial y los bienes conservan su valor y fecha de adquisición originarios. Si se adjudican bienes por un valor superior a la cuota de titularidad, se producirá una alteración patrimonial en el otro comunero, generando una ganancia o pérdida independientemente de si hay compensación en metálico.
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