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A taxpayer asks whether to use the total market value of the property or the amount received for their share after extinguishing a condominium. The DGT responds that the actual amount received for the transferred share must be used.
Question posed: Request to determine whether, for the purpose of calculating the capital gain in Personal Income Tax, the transfer value should be calculated based on 83,000 euros or 74,700 euros.
The dissolution of a co-ownership does not constitute a capital gain or loss if the allocation conforms to the ownership share. However, if a co-owner receives assets with a value exceeding their share, a capital gain or loss is generated. In this case, the transfer value is the actual amount effectively paid for the transferred part, which in this scenario is 90% of the market value.
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