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A query was raised regarding whether the extinction of several co-ownership arrangements with different co-owners in each property constitutes one or multiple communities, and how the subsequent allocation is taxed. The DGT has determined that these are independent communities and that taxation will depend on whether there is an excess in allocation, whether compensation is made in cash, or if the dissolution is partial.
Cuestión planteada - Si a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados debe considerarse la existencia de una comunidad de bienes o dos comunidades, dado que están censadas con dos números de identificación fiscal distintos en la Agencia Tributaria, o cuatro comunidades independientes, teniendo en cuenta que los porcentajes de participación en la propiedad de las cuatro fincas varían en cada una de ellas, de tal forma que en cada finca los copropietarios son diferentes.
Si los titulares no coinciden en todos los bienes, existen comunidades de bienes independientes que deben disolverse de forma separada. La adjudicación de bienes sin exceso de participación no tributa por transmisiones onerosas, pero el exceso sí: como donación si es gratuito, o por la cuota variable de AJD si es oneroso y la compensación es en metálico. Si la compensación es con bienes de otra comunidad, tributa como permuta. Si la disolución es parcial y un bien permanece en proindiviso, la operación tributa como permuta si es onerosa.
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