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The taxpayer asks whether the dissolution of co-ownership of a property, where one co-owner retains full ownership, triggers tax liabilities. The DGT rules that if the asset is indivisible and the compensation is provided in cash, it does not constitute an onerous transfer, but rather a mere allocation subject to Stamp Duty (Actos Jurídicos Documentados).
Cuestión planteada Si debería liquidar por dicha transmisión o, por el contrario, al ser una extinción de condominio, no procedería ningún tipo de pago, en tanto en cuanto la finca no se transmitiese a un tercero.
La disolución de una comunidad de bienes que no realice actividad empresarial no supone una transmisión patrimonial si la adjudicación se hace en proporción a las cuotas. Si un comunero recibe un exceso de adjudicación, este tributará por transmisiones onerosas, salvo que el bien sea indivisible (o desmerezca por su división) y la compensación sea necesariamente en metálico. En ese caso específico, la operación tributará por la cuota de actos jurídicos documentados.
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