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Two owners of a commercial premises decide to dissolve their co-ownership by allocating the property to one of them in exchange for assuming the mortgage debt. The DGT rules that this scenario constitutes a change in the composition of assets and generates capital gains or losses.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la operación descrita.
La división de la cosa común no implica alteración patrimonial solo si las adjudicaciones se corresponden con la cuota de titularidad. Si se acuerda adjudicar el bien a una parte compensando a la otra, se produce una ganancia o pérdida patrimonial. El importe se calculará por la diferencia entre los valores de adquisición y transmisión de la mitad del inmueble transmitida. Para el adjudicatario, la fecha de adquisición de la parte recibida será la de la disolución, manteniendo la fecha original para su parte previa.
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