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A query was raised regarding the taxation of the dissolution of a co-ownership involving five properties, where one co-owner receives three and another receives two, with the excess being compensated in cash. The DGT ruled that the dissolution of a joint ownership without business activity is subject to Stamp Duty (AJD) and analysed the taxation of the excess in adjudication.
Cuestión planteada Tributación de la operación.
La disolución de una comunidad de bienes sin actividad empresarial está sujeta a la modalidad de actos jurídicos documentados si cumple los requisitos del artículo 31.2 del TRLITPAJD. Si existe un exceso de adjudicación que es oneroso, tributará por transmisiones patrimoniales onerosas, a menos que sea un exceso inevitable por bienes indivisibles compensado en dinero, en cuyo caso no tributará por transmisiones patrimoniales onerosas. Si el exceso es lucrativo, estará sujeto al Impuesto sobre Sucesiones y Donaciones.
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