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A query was raised regarding whether the dissolution of a hereditary community through the award of a property to one sibling, with the others being compensated in cash, triggers Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that awarding assets at a value higher than the ownership share does indeed constitute a capital alteration.
Question raised: Taxation of the operation in the Personal Income Tax.
The dissolution of a community of property does not generate a capital gain or loss 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 for the other co-owners. This alteration generates a capital gain or loss, regardless of whether there is cash compensation.
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