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A taxpayer asked whether dividend payments to other investors under a participation agreement could be deducted as a transmission expense. The DGT states that the gain is fully attributed to the shareholder and that the transferred benefit is not an inherent transmission expense.
Question posed: Determination of the amount of the capital gain obtained by the transfer.
The capital gain from the sale of shares is attributed to the taxpayer who is the owner of the assets from which they derive. The profit transferred to the participants of a joint account contract cannot be considered an expense inherent to the transfer or acquisition. The gain is determined independently of the cost of the financing source used by the transferor.
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