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A taxpayer inquired whether the allocation of a plot following the division of an inheritance received in 2004 and divided in 2009 altered its acquisition value. The DGT ruled that if the allocation respects the ownership share, the original acquisition value and date remain unchanged.
Question posed: Acquisition value of said plot for the purpose of calculating capital gains or losses in Personal Income Tax.
The division of common property or the dissolution of joint ownership communities is not considered an alteration in the composition of the assets. If the adjudication corresponds to the ownership share of each co-owner, the asset retains its original acquisition value and its initial acquisition date. Judicial expenses for the dissolution of the joint ownership community are considered expenses inherent to the acquisition.
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