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A married couple under a separation of assets regime sought clarification on the taxation of the dissolution of a co-ownership involving two properties with excess adjudication. The Directorate General for Taxes (DGT) ruled that the dissolution is subject to Stamp Duty (AJD) and that any excess adjudication results in a capital gain or loss for Income Tax (IRPF) purposes.
Cuestión planteada Tributación por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y en el Impuesto sobre la Renta de las Personas Físicas.
La disolución del condominio no es una transmisión patrimonial onerosa, pero tributa por la cuota de Actos Jurídicos Documentados sobre el valor de los bienes. El exceso de adjudicación por ser un bien indivisible no tributa por ITP, sino por la cuota de AJD sobre el valor del exceso. En IRPF, la disolución no altera la composición del patrimonio, pero el exceso de adjudicación sí genera una ganancia o pérdida patrimonial para el comunero que cede su parte.
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