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A co-owner dissolves a co-ownership by being awarded the property through financial compensation and subsequently contributes it to their community property regime. The DGT determines that the dissolution of the co-ownership does not generate a gain if the corresponding share is awarded, but the contribution to the community property regime does constitute a change in assets.
Question raised 1. Whether a capital gain or loss is generated for Income Tax purposes and, if so, what the acquisition values and dates would be.
The dissolution of a community of property does not constitute an asset alteration if the adjudication corresponds to the ownership share, maintaining the original acquisition values and dates. However, the contribution of a separate asset to a community of property (sociedad de gananciales) does constitute an alteration that generates a capital gain or loss. In this case, the transfer is understood to be carried out only by the portion corresponding to the spouse (50%). The real estate property will have two acquisition values and two distinct acquisition dates depending on the inherited percentage and the adjudicated percentage.
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