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A query was made regarding the taxation of an operation involving horizontal division, the separation of a married co-ownership, and the exchange of shares between siblings. The DGT has determined that these constitute several distinct transactions subject to tax separately.
Cuestión planteada Tributación de la operación
La división horizontal tributa por actos jurídicos documentados. La separación de comuneros que se adjudican bienes según su cuota de participación no es una transmisión, sino una transformación de su derecho, tributando por actos jurídicos documentados. La permuta de cuotas entre los hermanos constituye una transmisión patrimonial onerosa, ya que al permanecer un inmueble en proindiviso no se produce una disolución de la comunidad de bienes.
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