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A taxpayer has queried the taxation of the dissolution of several co-ownerships over real estate involving bare ownership and usufruct. The DGT has determined that if the allocation of entire properties results in unavoidable excesses, the transaction will be taxed under the documented legal acts modality.
Cuestión planteada Tributación de la disolución del condominio.
La disolución de comunidades de bienes que no realizan actividades empresariales tributa por actos jurídicos documentados si las adjudicaciones guardan la debida proporción con las cuotas. Si la disolución implica excesos de adjudicación por la indivisibilidad de los bienes o la formación de lotes equivalentes, se aplicará la no sujeción a transmisiones patrimoniales onerosas siempre que se cumplan los requisitos de indivisibilidad, equivalencia y proporcionalidad. En el caso de nuda propiedad y usufructo, se considera que existe una comunidad por cada inmueble sobre la nuda propiedad.
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