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A group of relatives wishes to dissolve a shared property holding of multiple properties, allocating assets unequally and compensating non-recipients financially. The DGT examines whether this constitutes a onerous transfer or if it is only subject to taxation on documented legal acts.
Question raised: Taxation of the operation in the Transfer Tax and Documented Legal Acts Tax and in the Personal Income Tax.
The dissolution of the community of property regarding the bare ownership shall be taxed under the modality of documented legal acts, with the person acquiring the bare ownership being the taxable person for the portion received. In Personal Income Tax, the adjudication of assets at a value exceeding the ownership share generates a change in assets resulting in capital gains or losses for the other co-owners. This gain is determined by the difference between the acquisition and transfer values, regardless of whether there is cash compensation.
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