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A taxpayer queried the tax implications of dissolving several joint property ownerships where siblings compensate for excess allocations using real estate and cash. The DGT clarifies that the dissolution of non-business joint ownerships is subject to Stamp Duty (AJD) provided quotas are respected; however, if excess allocations occur, the nature of the compensation determines the tax liability.
Cuestión planteada Tributación de la operación.
La disolución de comunidades de bienes sin actividad empresarial que no genere excesos de adjudicación tributa por la modalidad de actos jurídicos documentados (AJD). Si existen excesos de adjudicación, estos tributan por transmisiones patrimoniales onerosas (TPO) si se compensan en metálico. No obstante, siguiendo la doctrina del Tribunal Supremo, si la compensación se realiza con otros bienes que ya formaban parte de una comunidad de bienes común, la operación no tributará por TPO, sino por AJD, siempre que se cumplan los requisitos de indivisibilidad, equivalencia y proporcionalidad.
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