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A joint owner wishes to exit a community of property by segregating a portion of the estate and being granted exclusive ownership of it. The DGT has ruled that the operation constitutes a separation of a joint owner rather than a total dissolution, which determines its tax treatment under ITPAJD and IRPF.
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 separación de un comunero no es una transmisión, sino una transformación del derecho que tributa por la cuota variable de actos jurídicos documentados si se cumplen los requisitos del art. 31.2 del TRLITPAJD. Si existe un exceso de adjudicación compensado en dinero o bienes comunes, no tributa por transmisiones patrimoniales onerosas. En el IRPF, la separación no genera ganancia patrimonial, salvo que se adjudiquen bienes por un valor superior a la cuota de titularidad, caso en el que se produciría una alteración patrimonial.
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