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Four siblings wish to dissolve joint ownership communities over ten properties through proportional lots. The DGT analyzes taxation under ITPAJD and IIVTNU depending on whether the communities are dissolved or a swap of shares is performed.
First question raised: Taxation of the operation under the Transfer Tax and Stamp Duty Act.
In the dissolution of communities without business activities, if there are no excess adjudications, it is only subject to Stamp Duty. If unavoidable excesses exist and are compensated with other assets of the community, they are not subject to onerous transfers. However, if the operation consists of a swap of shares in different properties to reduce the number of co-owners, it will be subject to onerous property transfers. Regarding IIVTNU, dissolution without transfer of ownership does not trigger the tax, but the swap of shares does.
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