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A taxpayer has requested clarification regarding the taxation involved in dissolving a joint ownership of two properties following the liquidation of a matrimonial regime. The DGT explains that the operation may trigger obligations for transfer tax, municipal capital gains tax, and personal income tax (IRPF).
Question posed: Taxation of the dissolution of co-ownership.
The dissolution of a co-ownership is taxed as documented legal acts if carried out by means of a public deed. If there is an excess of adjudication, it shall be taxed as onerous transfers of property (if compensated with money), as successions and donations (if lucrative), or as onerous transfers (if compensated with other assets). The IIVTNU is accrued on the excess of adjudication regardless of whether there is monetary compensation. In the IRPF, proportional adjudication does not generate gains, but if there is an excess of value, a capital gain or loss will occur.
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