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The taxpayer inquired about the taxation of an excess in the distribution of assets during the dissolution of a community property regime, compensated by a separate private asset. The Directorate General for Taxes (DGT) ruled that, as this excess was avoidable, it must be subject to transfer tax (ITPO).
Cuestión planteada Tributación del exceso de adjudicación.
La disolución de la sociedad de gananciales en escritura pública tributa por actos jurídicos documentados, pero está exenta según el TRLITPAJD. No obstante, el exceso de adjudicación que sea evitable mediante otro reparto tributará como transmisión patrimonial onerosa. No aplica la exención por adjudicación de vivienda habitual si el exceso no es consecuencia necesaria de dicha adjudicación, como ocurre cuando se adjudican otros bienes adicionales.
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