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A query was raised regarding the taxation of the dissolution of a co-ownership of a plot of land, where one owner will receive 100% ownership and compensate the other. The DGT explains that if the asset is indivisible or its division would diminish its value, the award involving financial compensation is not considered an onerous transfer, but is instead subject to Stamp Duty (AJD).
Cuestión planteada Tributación por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados
Si la disolución no genera exceso de adjudicación, no hay transmisión patrimonial onerosa, pero tributa por AJD si se cumplen los requisitos del art. 31.2. Cuando existe exceso de adjudicación por ser el bien indivisible o desmerecer su división (art. 1.062 CC), este exceso no se considera transmisión onerosa, sino que tributa por la cuota de AJD. La calificación de si un bien es indivisible o desmerece su división es una cuestión de hecho que debe valorar la oficina gestora.
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