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A taxpayer and their sister dissolved a joint ownership agreement, with the sister being awarded the property in exchange for staggered cash payments. The Tax Agency ruled that, because the property was awarded at a value higher than the taxpayer's share, a change in assets occurred, resulting in a capital gain or loss.
Question posed: Taxation under Personal Income Tax.
The dissolution of a community of property does not alter the composition of the assets if the allocation conforms to the ownership share. However, if assets are allocated at a value exceeding the corresponding share, an asset alteration is generated for the other co-owners. In this case, the gain or loss shall be determined by the difference between the acquisition and transfer values. The taxpayer may opt to impute the income proportionally as the installments of the deferral become due.
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