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Three siblings operating rural estates through a community of property sought guidance on the taxation of its dissolution. The DGT ruled that, because they carry out business activities, the transaction is subject to the corporate transactions modality under ITPAJD. The ruling also analyses potential liability for VAT and Personal Income Tax (IRPF) depending on the distribution of assets.
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, tributa por Impuesto sobre Sucesiones y Donaciones; si hay compensación y el exceso es inevitable por indivisibilidad, no tributa por transmisiones onerosas. En el IVA, la operación puede estar no sujeta si se transmite una unidad económica autónoma o exenta si son terrenos rústicos. En el IRPF, la adjudicación según cuota no genera ganancias, pero los excesos sí generan rendimientos patrimoniales.
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