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A taxpayer has enquired about the taxation of a property donation made by their mother and the subsequent dissolution of the resulting joint ownership. The Directorate General of Taxes (DGT) clarifies that the donation is exempt from Personal Income Tax (IRPF) for the donor and analyses the taxation regarding the dissolution of the co-ownership.
Cuestión planteada Tributación de las citadas operaciones.
La donación de la vivienda habitual por parte de una persona mayor de 65 años está exenta de ganancia patrimonial en el IRPF. En la disolución de la comunidad de bienes, si la adjudicación no respeta las cuotas de titularidad, se genera una ganancia o pérdida patrimonial para el comunero que recibe menos valor. Esta diferencia se calcula entre los valores de adquisición y de transmisión. En el ITP y AJD, si la disolución no es proporcional y hay compensación económica, tributará por actos jurídicos documentados o por transmisiones onerosas según el caso.
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