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A taxpayer inquired whether transferring a property to settle a debt arising from the liquidation of a community property regime (dissolved in 2003) was exempt from Transfer Tax (ITP). The Directorate General for Taxes (DGT) ruled that the transaction constitutes a 'dation in payment' independent of the dissolution and is therefore subject to tax.
Cuestión planteada Si la entrega del inmueble estará exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Juríidcos Documentados en virtud del artículo 45.I.B) 3 del TRLITPAJD.
La adjudicación en pago de una deuda constituye un acto jurídico independiente de la disolución de la sociedad de gananciales. Aunque la deuda traiga causa de la disolución, la transmisión de un bien para extinguir la obligación es una dación en pago conforme al artículo 7.2.A del TRLITPAJD. Por tanto, no es posible aplicar la exención del artículo 45.I.B.3 para este acto posterior e independiente.
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