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An entity inquired whether the dissolution of a co-ownership of land between two companies generated income for Corporate Income Tax. The DGT responds that there is no change in assets if the allocation is proportional, but income would be generated if there is an excess or deficiency in the allocation.
Question raised 1. Corporate Income Tax. Whether the dissolution of the community of property generates income liable to be taxed in Corporate Income Tax.
The dissolution of the community of property does not produce a transfer or change in assets for the company, but rather transforms the ownership share into a specific asset. If the allocation corresponds to the ownership share, no income is obtained. However, if there is an excess or deficiency in the allocation, this will determine the obtaining of income, positive or negative, which will form part of the taxable base for the fiscal year.
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