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A taxpayer inquired whether two siblings should use a gift or a sale to cease being co-owners of two properties. The DGT stated it cannot decide which option is better from a civil law perspective, but clarified that the exchange of shares constitutes an onerous barter.
Cuestión planteada Si se puede realizar dicha operación mediante donación, pagando el correspondiente Impuesto de sucesiones y Donaciones, o si debe ser mediante compraventa, liquidando el impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, además de, en ambos casos, el Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana.
La DGT no puede pronunciarse sobre la conveniencia civil de optar por donación o compraventa. No obstante, si los copropietarios intercambian los porcentajes que ostentan en una vivienda por los del otro inmueble, se produce una permuta. Al ser una transmisión onerosa, debe tributar por la modalidad de transmisiones patrimoniales onerosas del ITP y AJD.
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