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Consultants seek to divide two inherited properties held in co-ownership through grouping and segregation, allocating one to a single co-owner. The DGT rules that grouping and segregation operations are subject to Stamp Duty (AJD) and that the separation of a co-owner does not constitute a transfer if their share is respected, thus not generating capital gains for Income Tax (IRPF) or Wealth Tax (IIVTNU).
Cuestión planteada Tributación de las operaciones que pretenden realizar.
Las operaciones de agrupación y segregación de fincas tributan por la cuota variable de AJD al no haber transmisión de titularidad. La separación de un comunero mediante la adjudicación de un bien en pago de su cuota no es una transmisión patrimonial, sino una transformación de su derecho, tributando también por AJD. En el IRPF, no hay alteración patrimonial ni ganancias si la adjudicación guarda la debida proporción con la cuota de titularidad. En el IIVTNU, la adjudicación de bienes de una comunidad constituida por actos mortis causa no produce el devengo del impuesto.
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