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A taxpayer queried the taxation of estate division, the dissolution of co-ownership, and the grouping of estates in Murcia. The DGT ruled that these operations do not constitute transfers of assets, but are instead subject to the variable rate of Stamp Duty (Actos Jurídicos Documentados).
Cuestión planteada Tributación de las referidas operaciones en la Comunidad Autónoma de Murcia, con relación al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La división y agrupación de fincas no implican transmisión ni gravamen de los inmuebles, sino una alteración física. La disolución del condominio, si se adjudican bienes en proporción a la cuota de participación sin exceso, no es una transmisión patrimonial sino una mera especificación de un derecho preexistente. Por tanto, estas operaciones tributan por la cuota variable de Actos Jurídicos Documentados según el artículo 31.2 del TRLITPAJD. La base imponible para la división será el valor de las nuevas fincas y para la agrupación el valor de las fincas agrupadas.
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