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Siblings inquire whether the dissolution of a co-ownership of rural estates and the adjudication of one estate to each, with financial compensation, generates a tax impact. The DGT responds that there is no change in assets provided that the adjudication coincides with each co-owner's share.
Question posed: Application of the provisions of Article 33.2 of Law 35/2006.
The dissolution of a community of property and the adjudication of the corresponding share to each co-owner does not constitute an alteration in the composition of the assets. In this case, the assets retain their original value and acquisition date without the possibility of updating. A capital gain or loss only exists if assets are adjudicated at a value higher than the co-owner's ownership share, regardless of whether there is cash compensation.
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