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A consultation was made regarding the taxation and tax base for Transfer Tax and Stamp Duty (ITP and AJD) following the dissolution of a community of property of hereditary origin. The Directorate General for Taxes (DGT) ruled that, provided there is no excess adjudication, no onerous transfer occurs, and taxation applies only to documented legal acts concerning the properties.
Cuestión planteada Tributación de la referida operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y, en concreto, cuál sería la base imponible de la comunidad hereditaria
La disolución de una comunidad de bienes que no realiza actividad empresarial no es una transmisión patrimonial si cada comunero recibe lo que le corresponde según su cuota, sin exceso de adjudicación. En este caso, tributa por la modalidad de actos jurídicos documentados si se cumplen los requisitos del artículo 31.2 del TRLITPAJD. La base imponible será el valor de los bienes inmuebles, quedando excluidos los bienes muebles por no ser inscribibles en los registros mencionados.
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