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A non-resident taxpayer inquired about the taxes applicable when liquidating a community property regime involving real estate in Spain. The Directorate-General for Taxes (DGT) ruled that the allocation of the community property assets is exempt from Transfer Tax (ITP) and Stamp Duty (AJD); however, any excess in the allocation will be taxed depending on whether it is considered an onerous or gratuitous transfer.
Question raised: Which taxes would be applicable to the aforementioned transfers. Specifically, whether the spouses must be taxed for the extinction of co-ownership or for the liquidation of the matrimonial property regime.
La adjudicación de bienes en pago del haber ganancial (50% cada uno) está exenta de ITP y AJD según el artículo 45.I.B.3 del TRLITPAJD. Los excesos de adjudicación constituyen transmisiones patrimoniales: si hay compensación económica son onerosos (ITP) y si no la hay son lucrativos (ISD). No se aplica la exención a los excesos, salvo que se trate de un inmueble indivisible o la vivienda habitual pagando la diferencia en metálico, en cuyo caso el exceso no tributa por transmisiones onerosas.
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