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V1923-19 22 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · alteración patrimonial

No capital gain or loss occurs upon dissolution of a community of property if ownership shares are respected

A query was raised regarding whether the division of five rural estates among co-owners constitutes a capital alteration. The DGT ruled that no alteration occurs provided the allocation of lots aligns with each co-owner's respective ownership share.

The question raised

Existence of an alteration of assets.

The DGT's ruling

The dissolution of a community of property and the adjudication of the corresponding share does not constitute an alteration in the composition of the assets. The adjudicated assets retain their original values and acquisition dates. An alteration of assets would only exist if assets were adjudicated at a value higher than the ownership share of a co-owner, which would generate a capital gain or loss for the others.

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