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A query was raised regarding whether the dissolution of a co-ownership, where one co-owner is allocated the entirety of the assets (dwelling, storage room, and garages), results in an excess adjudication subject to Transfer Tax (ITP). The Directorate General for Taxes (DGT) ruled that taxation depends on whether the assets constitute a single registered unit and whether the excess is unavoidable or avoidable.
Question posed: Whether it should be understood that in the proposed extinction of the co-ownership, an excess of adjudication occurs subject to the onerous asset transfers modality of the Transfer Tax and Documented Legal Acts Tax.
If the assets constitute a single registered property or are linked in rem, the excess is taxed under the documented legal acts quota. If there are several assets, the unavoidable excess (such as that of the dwelling) is taxed under documented legal acts, but the avoidable excess (such as that of storage rooms and garages) is taxed under the onerous asset transfers modality. For the excess not to be onerous, it must meet the exception of indivisibility, adjudication to a single person, and cash compensation.
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