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A person inquires about the taxation of the dissolution of a co-ownership of real estate where 100% is adjudicated to one co-owner, compensating the other. The DGT explains that if the asset is indivisible and compensation is made in cash, it may be taxed under Stamp Duty or as a donation if there is an uncompensated excess.
Question posed: Taxation of the proposed operation under Transfer Tax and Stamp Duty, Inheritance and Gift Tax, Personal Income Tax, and other applicable taxes.
The dissolution of the community is not a transfer if it is adjudicated according to the ownership share. If an excess is adjudicated, it will be taxed under Transfer Tax if there is cash compensation, or under Inheritance and Gift Tax if there is none. If the excess arises due to the indivisibility of the asset and is compensated in money pursuant to the Civil Code, it will be taxed under the Stamp Duty rate. For Personal Income Tax purposes, the co-owner who transfers their share generates a capital gain or loss.
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