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The tax treatment of an operation where several co-owners exchange shares in different properties is queried. The DGT determines that, as there is no total dissolution of the community, the transaction constitutes a swap subject to IIVTNU and may result in capital gains in IRPF if the assigned share exceeds the original ownership proportion.
Cuestión planteada Tributación de la operación por el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana y en el Impuesto sobre la Renta de las Personas Físicas.
Si no se produce la disolución total de la comunidad de bienes, la operación se califica como una permuta de cuotas de propiedad. Esto conlleva el devengo del IIVTNU por la transmisión onerosa de terrenos urbanos. En el IRPF, solo habrá ganancia o pérdida patrimonial si se adjudican bienes por un valor superior a la cuota de titularidad de cada comunero.
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