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Three companies holding undivided interests in three properties intend to carry out a horizontal division of two of them and acquire exclusive ownership through an exchange of shares. The DGT determines that the operation is not a dissolution of the community, but rather an exchange of shares and a horizontal division.
Cuestión planteada 1º) Tributación de las operaciones planteadas en el Impuesto sobre Sociedades.
La división horizontal tributa por actos jurídicos documentados según el TRLITPAJD. La adjudicación de propiedad exclusiva mediante permuta de cuotas entre comuneros constituye una transmisión onerosa sujeta al ITPAJD y al IIVTNU. Si la permuta queda sujeta a IVA, tributará por actos jurídicos documentados. En Impuesto sobre Sociedades, la operación no produce renta si la adjudicación respeta la cuota de titularidad, salvo que existan excesos o defectos de adjudicación.
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