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A group of relatives wishes to dissolve a shared property holding of multiple properties, allocating assets unequally and compensating non-recipients financially. The DGT examines whether this constitutes a onerous transfer or if it is only subject to taxation on documented legal acts.
Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y en el Impuesto sobre la Renta de las Personas Físicas.
La disolución sin excesos de adjudicación no es transmisión patrimonial, pero tributa por actos jurídicos documentados si se cumplen los requisitos del art. 31.2 TRLITPAJD. Si hay excesos de adjudicación, estos son transmisiones onerosas, salvo que se cumplan los requisitos del art. 1.062 del Código Civil: indivisibilidad del bien, adjudicación a un solo comunero y compensación en metálico. En ese caso especial, el exceso no es transmisión onerosa y tributa por la cuota de actos jurídicos documentados.
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