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A query was raised regarding whether the dissolution of a co-ownership and the subsequent allocation of segregated plots generates a capital gain for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that no change in assets occurs, provided that the allocation aligns with each co-owner's respective share.
Cuestión planteada Si se producirá un incremento patrimonial en el Impuesto sobre la Renta de las Personas Físicas como consecuencia de la disolución del condominio.
La disolución de la comunidad de bienes y la adjudicación de fincas segregadas no constituye una alteración en la composición del patrimonio, salvo que se adjudiquen bienes por un valor superior a la cuota de titularidad. En este último caso, se produciría una ganancia o pérdida patrimonial para los demás comuneros. Los bienes recibidos conservan su valor y fecha de adquisición originarios.
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