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A person asks whether the division of an apartment held in joint ownership with her ex-husband, where he is adjudicated her share in exchange for financial compensation, has tax implications. The DGT responds that the division of the common property does not constitute a change in assets if the corresponding share is adjudicated, but it does if assets are adjudicated at a value exceeding said share.
Question raised: Taxation of the operation under Personal Income Tax.
The division of the common property does not constitute an alteration in the composition of the assets if the adjudication corresponds to the ownership share. However, if assets or rights are adjudicated at a value greater than that of the ownership share, an alteration of assets occurs for the other co-owner. This generates a capital gain or loss, regardless of whether cash compensation exists or not.
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