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A person enquires about the tax treatment of a separation where the husband receives two family property properties and compensates his wife with a property from his own ownership. The DGT clarifies that if compensation is not made in cash, the transaction is not considered a dissolution of community with excess adjudication, but a swap.
Question posed: Taxation of the operation.
The dissolution of the community property regime by public deed is exempt from documented legal acts pursuant to art. 45.I.B.3 of the TRLITPAJD. Notwithstanding, the adjudication of a separate property asset belonging to the former husband to the applicant in exchange for her share in the community property regime constitutes a barter. This operation must be taxed under the modality of onerous asset transfers at the tax rate applicable to real estate. Furthermore, if there are excesses in adjudication during the dissolution, these are taxed without exemption.
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