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V0039-25 22 January 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · extinción de condominio

The dissolution of non-business joint ownerships may be taxed as documented legal acts

The DGT clarifies that if the property is indivisible and assigned to one co-owner with monetary compensation to others, it is not a taxable transfer but rather a documented legal act.

The question raised

Question posed: Whether, once twenty-five percent of the woman's separate property real estate has been contributed to the community property regime, the acquisition of the remaining twenty-five percent of the real estate from her brother-in-law for the community property regime shall be taxed as an extinction of co-ownership.

The DGT's ruling

La disolución de una comunidad de bienes sin actividades empresariales que no genere excesos de adjudicación solo tributa por actos jurídicos documentados. Si existe exceso de adjudicación por ser el bien indivisible o desmerecer por su división, la adjudicación a un solo comunero con compensación en metálico no se considera transmisión onerosa, sino que tributa por la cuota de actos jurídicos documentados si se cumplen los requisitos del artículo 31.2 del TRLITPAJD.

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