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The taxpayer sought to determine whether the operation of acquiring the shares of other co-owners to consolidate ownership between himself and his wife constituted a dissolution of a community of property. The DGT responds that it is not a dissolution because the community persists between the two new owners, but rather an onerous transfer of real estate.
Question posed: Taxation of the operation.
The operation does not constitute a dissolution of communities of property because the real estate will continue to be common property between the taxpayer and his wife, meaning the community is not extinguished but rather the number of co-owners is reduced. As there is no extinction, the acquisition of the shares of the other four co-owners by the married couple falls within the taxable event of onerous transfers of property. Therefore, the operation is subject to ITPAJD due to the transfer of real estate and not to tax on documented legal acts.
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