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Three siblings operating rural estates through a community of property have sought clarification on the taxation of its dissolution. The DGT indicates that, because they carry out business activities, the operation is subject to ITPAJD under the corporate transactions modality, and further analyses the impact on VAT and Personal Income Tax (IRPF).
Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos y Documentados, Impuesto sobre el Valor Añadido e Impuesto sobre la Renta de las Personas Físicas.
La disolución de una comunidad de bienes que realiza actividad económica tributa por la modalidad de operaciones societarias del ITPAJD, con una base imponible del valor real de los bienes y un tipo del 1 por 100. Si hay exceso de adjudicación sin compensación, tributará también por el Impuesto sobre Sucesiones y Donaciones. En el IVA, la operación puede estar no sujeta si se transmite una unidad económica autónoma o exenta si son terrenos rústicos indispensables para la explotación. En el IRPF, la adjudicación según cuota no genera ganancias, pero los excesos de adjudicación sí producen ganancias o pérdidas patrimoniales.
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