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A query was raised regarding whether the allocation of a property by a cooperative to a member who inherited rights from another member results in double taxation with Inheritance Tax. The DGT ruled that these are independent acts and that taxation under ITP or AJD will depend on whether the transaction is exempt from VAT.
Cuestión planteada Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados de la adjudicación por la cooperativa al socio cooperativista, considerando que el valor de mercado en la adjudicación es el mismo declarado en la herencia, por lo que la tributación por el citado impuesto daría lugar a una doble imposición.
Si la adjudicación de la vivienda está sujeta y exenta de IVA, tributará por la modalidad de transmisiones patrimoniales onerosas del ITP y AJD. Si la adjudicación no está exenta de IVA, no tributará por transmisiones patrimoniales, pero sí por la cuota variable de Actos Jurídicos Documentados. En ambos casos, no existe doble imposición con el Impuesto sobre Sucesiones, ya que la herencia de los derechos y la adjudicación de la vivienda son actos jurídicos independientes.
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