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A consultant and his brother wish to dissolve a community of goods over six properties, allocating five to the first and one to the second, compensating the excess with money. The DGT examines whether this operation constitutes an onerous transfer or whether it is subject to tax on documented acts.
Cuestión planteada Tributación de la operación.
Si la disolución de la comunidad de bienes se realiza adjudicando el exceso a un solo comunero mediante compensación en metálico, y se cumplen los requisitos del artículo 1.062 del Código Civil (indivisibilidad o desmerecimiento por división), la operación no tributa por transmisiones patrimoniales onerosas. En este caso, la escritura tributará por la cuota de actos jurídicos documentados. Para aplicar esta regla especial, la compensación debe ser necesariamente en metálico y la adjudicación debe ser a un único comunero, extinguiendo la comunidad.
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