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A taxpayer and his brother dissolved the co-ownership of two commercial premises, with each being allocated one of them through financial compensation. The DGT rules that dissolution does not constitute a change in assets if the corresponding share is allocated, but it does generate capital gains or losses if assets are allocated at a value exceeding the ownership share.
Question posed: Taxation of the operations carried out.
The dissolution of a community of property does not constitute an alteration in the composition of the assets if the adjudication corresponds to the ownership share. However, if assets are adjudicated at a value higher than the share, an asset alteration is generated for the other co-owner, producing a capital gain or loss regardless of whether there is cash compensation. The assets received retain their original value and acquisition date, except in the case of the aforementioned alteration.
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