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A query was raised regarding whether the allocation of real estate following the dissolution of a co-ownership (comunidad de bienes) generates a capital gain or loss. The DGT ruled that no change in assets occurs if the allocation aligns with each co-owner's share; however, a gain is triggered if assets are allocated at a value exceeding said share.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas.
La disolución de una comunidad de bienes y la adjudicación de la participación correspondiente no constituye una alteración en la composición del patrimonio. En este caso, los bienes conservan sus valores y fechas de adquisición originarios. No obstante, si se adjudican bienes por un valor superior a la cuota de titularidad, se generará una ganancia o pérdida patrimonial para el comunero afectado. Dicha ganancia se calculará por la diferencia entre los valores de adquisición y de transmisión.
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