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V0053-22 14 January 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · disolución de comunidades de bienes

Taxation of documented legal acts in the simultaneous dissolution of multiple communities of property

The applicants enquire whether two distinct communities of property must be dissolved independently to be subject to taxation for documented legal acts. The DGT rules that, according to Supreme Court doctrine, independent dissolution is not mandatory provided that the requirements of indivisibility, equivalence, and proportionality are met.

The question raised

Whether, in order to be taxed under the Documented Legal Acts Tax, the two communities of property must be dissolved independently, adjudicating the assets of both communities separately.

The DGT's ruling

It is not necessary to dissolve the communities independently if the requirements of indivisibility, equivalence, and proportionality are met. In the simultaneous dissolution of several communities regarding real estate owned by the same co-owners, if the assets are adjudicated to one of them by compensating the others, or through equivalent lots, it shall be taxed at the gradual rate for documented legal acts. This is applicable even if the compensation is made through the assumption of debts or dation in payment of other assets, provided that it does not involve the transfer of separate property.

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