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A taxpayer inquired about the taxation of the dissolution of a co-ownership involving three properties, where different lots were allocated to each sibling. The DGT indicates that, following Supreme Court doctrine, if the requirements of indivisibility, equivalence, and proportionality are met, the transaction will not be taxed under onerous property transfers, but rather under documented legal acts.
Cuestión planteada Tributación de la operación planteada en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En la disolución de comunidades sobre bienes indivisibles, si las prestaciones son equivalentes y proporcionales a las cuotas de participación, se aplica la no sujeción a transmisiones patrimoniales onerosas (art. 7.2.B TRLITPAJD) y tributa por la cuota de actos jurídicos documentados. Esto es aplicable incluso si la compensación no es en metálico, sino mediante la asunción de deudas o la dación en pago de otros bienes que ya formaban parte del condominio. También permite la formación de lotes equivalentes y proporcionales, independientemente de si los bienes son indivisibles o no.
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