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An heir wishes to extinguish her share of a property by transferring it to her brother in exchange for money. The DGT rules that, as this does not constitute a total dissolution of the community of property, the transaction is treated as a sale.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en el Impuesto sobre el Incremento de Valor de Terrenos de Naturaleza Urbana y en el Impuesto sobre la Renta de las Personas Físicas.
Al tratarse de una extinción parcial del proindiviso y no de la disolución total de la comunidad, la adjudicación de un bien a un solo comunero con compensación en metálico constituye una transmisión onerosa. Por tanto, tributa por la modalidad de transmisiones patrimoniales onerosas del ITP y AJD (por el exceso de adjudicación), por el IIVTNU (como transmisión de la propiedad) y genera una ganancia o pérdida patrimonial en el IRPF del transmitente.
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