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Two siblings wish to dissolve two separate joint ownerships by each being allocated one property to offset the difference. The DGT rules that, as this is an exchange of rights rather than a proportional division, the transaction is subject to IIVTNU and ITP.
Cuestión planteada Repercusión de la operación en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, en el Impuesto sobre Sucesiones y Donaciones, Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados e Impuesto sobre la Renta de las Personas Físicas.
La adjudicación de bienes de dos comunidades distintas mediante la compensación con un inmueble de la otra comunidad constituye una permuta y no una mera división de la cosa común. Por tanto, se produce la transmisión de la propiedad y existe sujeción al IIVTNU e ITP. En el IRPF, no habrá ganancia o pérdida patrimonial siempre que la adjudicación se ajuste a la cuota de titularidad y a los valores de mercado. Respecto al Impuesto sobre Sucesiones, la operación no incumple el requisito de permanencia de la reducción por vivienda habitual.
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