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A taxpayer asks whether economic compensation received after liquidating a gainful society is taxable under the Personal Income Tax. The DGT responds that a patrimonial gain or loss arises if the allocation of assets does not conform to the ownership share.
Question raised: It requests to know whether the amounts received are subject to taxation under Personal Income Tax.
The dissolution of the community property regime does not alter the composition of the assets if the allocation corresponds to the ownership share. However, if assets are allocated at a value higher than the corresponding share, an alteration of assets occurs, generating a capital gain or loss. This result is determined by the difference between the acquisition and transfer values, regardless of whether there is cash compensation.
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