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A taxpayer inquired about the settlement of ITP and AJD when dissolving a co-ownership of a flat and a garage through the allocation of different assets and cash compensation. The DGT ruled that, as the excess is unavoidable to extinguish the co-ownership, it does not constitute an onerous transfer but is instead subject to the variable rate of AJD.
Cuestión planteada Cuál sería la correcta liquidación del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y si la base imponible sería el valor total de los inmuebles o solo el exceso.
Si la disolución de la comunidad conlleva un exceso de adjudicación inevitable para evitar la división de bienes o su desmerecimiento, este no constituye una transmisión patrimonial onerosa. En este caso, la operación tributa por la cuota variable de actos jurídicos documentados (AJD). La base imponible será el valor declarado de la cuota que a cada comunero le corresponde en la comunidad. Ambos comuneros ostentan la condición de sujetos pasivos.
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