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A query was raised regarding the taxation of the extinction of co-ownership through exchange or economic compensation, considering whether assets are divisible or indivisible. The DGT ruled that the dissolution of each community of property must be treated independently and that any excess allocation will be taxed according to the nature of the compensation.
Cuestión planteada Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados en caso de extinción del condominio mediante compensación económica o permuta de los porcentajes de participación en cada uno de los inmuebles, teniendo en cuenta que dichos inmuebles fueran divisible o indivisibles.
La disolución de una comunidad de bienes no es transmisión si el comunero no recibe más de su cuota, tributando solo por actos jurídicos documentados. Si hay exceso de adjudicación, este tributará como transmisión onerosa (si hay compensación en metálico) o donación (si es gratuito). No obstante, si el bien es indivisible y la compensación es en metálico, el exceso no es transmisión onerosa y tributa por la cuota variable de actos jurídicos documentados. Si la compensación se hace con bienes de otra comunidad, la operación se califica como permuta.
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