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A query was made regarding the Personal Income Tax (IRPF) treatment of the dissolution of a condominium involving the offsetting of properties. The Directorate General for Taxes (DGT) ruled that if the allocation of assets does not correspond to each co-owner's ownership share, it constitutes a change in assets subject to taxation.
Question posed: Taxation in Personal Income Tax regarding the dissolution of a co-ownership with the allocation of real estate as compensation.
The dissolution of a community of property does not generate a capital gain or loss if the allocation conforms to the ownership share of each co-owner. However, if assets are allocated at a value higher than that corresponding to the share, there is an alteration of assets that generates a gain or loss for the co-owners. This difference is determined regardless of whether there is compensation in cash or in kind.
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