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A taxpayer queried the tax treatment regarding the dissolution of a co-ownership where a company is allocated the entirety of a property by providing financial compensation to the other owners. The Directorate General for Taxes (DGT) ruled that for Personal Income Tax (IRPF), a capital gain arises if the allocation exceeds each co-owner's share, whereas for Property Transfer Tax (IIVTNU), no tax is due if the asset is indivisible.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas, en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y en el Impuesto sobre el Incremento de Valor de Terrenos de Naturaleza Urbana.
En IRPF, la disolución de una comunidad de bienes no altera la composición del patrimonio si la adjudicación se ajusta a la cuota de titularidad. No obstante, si se adjudican bienes por un valor superior a la cuota de un comunero, se genera una ganancia o pérdida patrimonial para los demás. Respecto al IIVTNU, no hay transmisión si la adjudicación de un bien indivisible a un solo comunero con compensación económica es la única forma de disolver la comunidad. En este caso, para futuras transmisiones, el periodo de generación del incremento de valor no se interrumpe.
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