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A query was raised regarding whether the allocation of an indivisible property to a single co-owner, with cash compensation paid to the other, constitutes an onerous transfer. The DGT ruled that, as the requirements of the Civil Code are met, it does not constitute a transfer of assets, but is instead taxed under the category of notarised documents.
Cuestión planteada Confirmación de que los consultantes deben tributar por la cuota variable de la modalidad de documentos notariales del ITP y AJD prevista en el artículo 31.2 del texto Refundido y, en caso afirmativo, cuál sería la base imponible del impuesto.
La disolución de la comunidad no es transmisión patrimonial si el comunero recibe solo su cuota de participación. Si se adjudica un exceso a un comunero por la indivisibilidad del bien, compensando al otro en metálico según el artículo 1.062 del Código Civil, este exceso no es una transmisión onerosa. En este supuesto, la operación tributa por la cuota variable de actos jurídicos documentados (documentos notariales) si concurren los requisitos del artículo 31.2 del TRLITPAJD. La base imponible es el valor declarado y el sujeto pasivo es el adquirente.
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