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A taxpayer inquired whether the dissolution of a co-ownership arrangement, in which they received the entirety of a property, triggers a capital gain for their father. The Directorate General for Taxes (DGT) ruled that a change in assets occurs when the allocation does not correspond to the ownership share held by each co-owner.
Question raised Upon the death of his father in February 2019, he inquires about the taxation of the capital gain obtained by him, as he understands that no capital alteration occurs in the extinction of the co-ownership.
The dissolution of a community of property does not constitute a capital alteration provided that the adjudication corresponds to the ownership share of each co-owner. If assets are allocated at a value higher than the ownership share, a capital alteration occurs for the other co-owner, generating a capital gain or loss. In the case of installment operations, the death of the taxpayer requires the integration of all income pending imputation into the final tax period.
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