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A married couple under the community property regime seeks clarification on the taxation resulting from the dissolution of their assets by dividing them into two lots of equal value. The DGT clarifies that the allocation of assets is exempt from AJD, but any excess allocations that do not maintain the equivalence of the lots will be subject to tax.
Question posed: Taxation of the operation and its impact on Personal Income Tax.
The deed of dissolution of the matrimonial property regime is exempt from the tax on documented legal acts pursuant to Article 45.I. B) 3 of the TRLITPAJD. Notwithstanding, should any excess in adjudication occur, such shall be taxed as onerous transfers of assets or under inheritance and gift tax, depending on its nature. To avoid excess in adjudication, the lots must be as equivalent as possible and any differences must be compensated in cash.
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