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The inquirer asks whether the transfer of their father's share to the siblings generates capital gains or losses and how to calculate them. The DGT rules that a change in assets occurs when assets are allocated at a value higher than the co-owners' respective ownership shares.
Cuestión planteada Se solicita saber si en los hermanos que transmiten su parte en el inmueble se produce ganancia o pérdida patrimonial a efectos del Impuesto sobre la Renta de las Personas Físicas. En caso de ser así, solicitan saber cuáles son las fechas y valores de adquisición, los gastos asociados a las operaciones de adquisición así como la deducibilidad de la amortización del inmueble a efectos de calcular la citada ganancia o pérdida patrimonial.
La disolución de una comunidad de bienes no constituye alteración patrimonial si la adjudicación se corresponde con la cuota de titularidad. No obstante, si se atribuyen bienes por un valor mayor a la cuota de un comunero, se genera una ganancia o pérdida patrimonial en los demás. El valor de adquisición se determina por la diferencia entre los valores de adquisición y transmisión, minorando el primero por las amortizaciones fiscalmente deducibles. En este caso, existen dos fechas y valores de adquisición distintos para cada hermano.
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