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A taxpayer asks whether the dissolution of a community of property involving four siblings, where a farm is allocated to each with compensatory payments, constitutes a change in assets. The DGT rules that no change occurs if the allocation matches each person's share, but a change would exist if assets are allocated at a value exceeding their respective participation.
Cuestión planteada Existencia de alteración patrimonial.
La disolución de una comunidad de bienes y la adjudicación de la participación correspondiente no constituye una alteración patrimonial. No obstante, si se adjudican bienes o derechos por un valor superior a la cuota de titularidad de un comunero, se producirá una alteración patrimonial que generará una ganancia o pérdida patrimonial. En este caso, el importe se determinará según la normativa del impuesto, independientemente de si se compensan las diferencias en metálico o en especie.
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