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The taxpayer asks how to determine the acquisition value for Income Tax purposes in the event of a horizontal division and the dissolution of a co-ownership. The Tax Agency responds that these operations do not alter the composition of assets and do not allow for the updating of values, unless there are excesses in the allocation of shares.
Cuestión planteada Determinación del valor de adquisición para calcular la posible ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas tanto en la división horizontal como en la extinción del condominio.
La división horizontal no supone alteración patrimonial, manteniendo el valor y fecha de adquisición de la finca matriz. La disolución de la comunidad de bienes tampoco constituye alteración en el patrimonio siempre que la adjudicación se corresponda con la cuota de titularidad. Solo si se adjudican bienes por un valor superior a la cuota de participación, se generará una ganancia o pérdida patrimonial. En estos casos no se pueden actualizar los valores de los bienes recibidos.
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