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A consultant and their former spouse wish to dissolve a co-ownership of three properties by distributing them in a similar manner. The DGT rules that this does not generate capital gains or losses provided that each party receives assets corresponding to their respective ownership share.
Question raised: Taxation of the operation under Personal Income Tax.
The dissolution of a community of property and the adjudication of the share to each co-owner does not constitute a capital gain or loss, provided that it corresponds to their ownership share. In this case, the assets retain their original value and acquisition date. A capital gain or loss would only occur if assets were adjudicated at a value higher than the corresponding share.
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