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A query was raised regarding whether the allocation of assets following the dissolution of co-ownership is exempt from Transfer Tax (ITP) when only ideal shares are realised. The DGT ruled that if there is an excess of adjudication compensated in cash, the transaction may be taxed as a barter if the strict requirements of indivisibility, allocation to a single co-owner, and compensation are not met.
Cuestión planteada Si todos los afectados por las adjudicaciones de bienes fruto de la extinción del condominio estarán exentos del Impuesto de Transmisiones Patrimoniales, dado que lo único que se está atribuyendo es la adjudicación, en la medida de lo posible, de bienes sobre los que ya tienen derechos cuota-parte, no habiendo transacción económica sino materialización de las cuotas-parte ideales en atribución de bienes materiales.
La disolución de la comunidad no es transmisión patrimonial si el comunero recibe solo lo que le corresponde según su cuota, tributando solo por actos jurídicos documentados. Si existe exceso de adjudicación, este tributará por transmisiones onerosas, salvo que se cumpla la excepción del art. 7.2.B del TRLITPAJD: el bien debe ser indivisible o desmerecer por su división, la adjudicación debe ser a un solo comunero y la compensación debe ser en metálico. Si no se cumplen estos requisitos, la operación se califica como permuta.
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