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Five siblings co-owning five properties wish to dissolve their joint ownership by allocating one property to each, with financial compensation to account for differences in value. The DGT rules that the division of common property does not alter the estate if the ownership share is respected, but it does generate capital gains or losses if assets are allocated at a value higher than the corresponding share.
Question raised: Taxation of the operation in the Personal Income Tax.
The dissolution of a community of property and the adjudication of the respective share do not constitute a change in assets that generates capital gains or losses, provided that the adjudication corresponds to the ownership share. If assets are adjudicated at a value higher than said share, a change in assets occurs that generates a capital gain or loss, regardless of whether cash compensations exist. In these cases, the assets retain their original value and acquisition date, except for the portion that constitutes the change.
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