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Siblings inquire about the taxation of the dissolution of a co-ownership of several real estate properties through equivalent lots with monetary compensation. The DGT explains that taxation will depend on whether excesses in adjudication exist and whether the requirements of the special rule of the Civil Code are met.
Question posed: Taxation of the operation.
Dissolution without excesses in adjudication does not constitute an onerous transfer of assets, being subject only to Stamp Duty (AJD) if the requirements of art. 31.2 TRLITPAJD are met. If excesses exist, these are subject to taxation as onerous transfers of assets (TPO) unless the special rule of art. 1.062 of the Civil Code is met (indivisible asset, adjudication to a single person and compensation in cash), in which case they will be subject to Stamp Duty. If assets from different communities are exchanged to compensate, the operation is considered a barter and is subject to TPO.
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