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A query was raised regarding whether the redemption of shares in an investment fund held in joint ownership can be attributed solely to the beneficiary co-owner. The DGT ruled that the gain must be attributed to each co-owner according to their respective share, unless a prior division of the joint ownership is carried out.
Question posed: In view of the proposed redemption of shares, it is asked whether the capital gain obtained can be imputed solely to the co-holder for whose benefit it is carried out.
Gains or losses arising from the redemption of shares in an investment fund must be attributed to each co-holder in proportion to their share in the co-ownership. However, if a partial dissolution of the co-ownership is carried out by allocating the shares to the co-holder without excess, there is no change in assets. Following this allocation into exclusive ownership, any subsequent redemption will only have tax consequences for said holder.
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