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A taxpayer inquired whether his niece's renunciation of her share in a property owned by three people is subject to taxation. The DGT ruled that the transaction does not constitute a dissolution of the co-ownership community, but rather the acquisition of one-third of the property by the remaining two owners.
Question posed: Whether the operation is subject to taxation.
The renunciation by the niece does not dissolve the community of property, as the property will continue to belong to two persons. The operation may be subject to Inheritance and Gift Tax if it is classified as a gift, or to Property Transfer Tax if it is considered an onerous transfer. The classification will depend on the existence of consideration and will be a matter of evidence before the tax administration office.
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