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A taxpayer asks about taxation following a divorce in separation of assets involving the extinction of a three-property condominium. The DGT responds that if asset allocation exceeds a co-owner's share, a patrimonial alteration occurs, resulting in a gain or loss.
Question posed: Taxation of the operation under Personal Income Tax.
The division of common property does not constitute a capital gain or loss if the allocation corresponds to the ownership share of each co-owner. However, if assets are allocated at a value higher than the corresponding share, a capital gain or loss is generated. This result is determined by the difference between the acquisition and transfer values, regardless of whether there is financial compensation or whether the dissolution is total or partial.
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