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The taxpayer asks whether the dissolution of a co-ownership in an inherited property, where a sister receives the full share by economic compensation, is subject to income tax. The DGT responds that a patrimonial alteration occurs when property is assigned above the ownership share, resulting in a gain or loss.
Question posed: Taxation of the transaction under Personal Income Tax.
The dissolution of a community of property 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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