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A taxpayer has inquired whether it is possible to carry out a joint dissolution of various assets forming different joint ownership communities. The DGT explains that taxation will depend on whether the allocations maintain the proportion of ownership shares and whether there are excess allocations or exchanges.
Question posed: Whether it is possible to carry out a joint dissolution of all assets.
If the communities of property do not carry out business activities and the allocations maintain the due proportion to the ownership shares, they shall only be taxed on documented legal acts. However, if unavoidable excess allocations occur or if exchanges of assets are carried out for compensation, the onerous transfer of assets modality shall also be accrued. For the excess allocation not to be taxed as an onerous transfer, it must be unavoidable due to the impossibility of forming equivalent lots.
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