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A query was raised regarding the taxation applicable to the allocation of asset lots among three siblings (including heirs of a deceased sibling) involving monetary compensation. The DGT explains that the nature of the tax depends on whether the dissolution is total, whether the assets are indivisible, and whether the excess allocation was avoidable.
Cuestión planteada Tributación aplicable a la operación indicada para poder calcular el coste de cada hermano y los descendientes.
La disolución de una comunidad de bienes que no realiza actividades empresariales tributa por actos jurídicos documentados si la adjudicación es proporcional. Si existe un exceso de adjudicación, este tributará por transmisiones patrimoniales onerosas, salvo que el exceso sea inevitable por la indivisibilidad del bien o su desmerecimiento por división, en cuyo caso tributará por la cuota variable de actos jurídicos documentados. Para aplicar esta excepción, la adjudicación debe ser a un solo comunero y la compensación debe ser necesariamente en metálico.
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