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V1153-15 15 April 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · comunidad de bienes

Dissolution of a community of property engaged in business activity is subject to ITPAJD

A query was raised regarding the taxation of the dissolution of a community of property engaged in business activity through the allocation of assets to the co-owners. The DGT ruled that this operation is subject to tax as it is deemed equivalent to the dissolution of a company.

The question raised

Cuestión planteada Tributación de la operación.

The DGT's ruling

La disolución de una comunidad de bienes que realiza actividades empresariales se equipara a la disolución de sociedades para efectos del ITPAJD. Los comuneros son los contribuyentes obligados por los bienes y derechos que reciban. La base imponible será el valor real de los bienes y derechos entregados, sin deducción de deudas o gastos, con un tipo de gravamen del 1 por 100.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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