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A taxpayer requested clarification on whether the dissolution of co-ownership following a divorce generates a capital gain and whether the exemption for reinvestment in a primary residence applies. The Directorate General for Taxes (DGT) ruled that the allocation of assets at a value different from the ownership share does indeed generate a capital gain, and that the exemption is not applicable because the property was no longer the taxpayer's primary residence.
Cuestión planteada Si tributa en el IRPF la ganancia patrimonial derivada de la disolución del condominio.
La adjudicación de bienes en la disolución de una comunidad de bienes no altera el patrimonio si se hace según la cuota de titularidad. Sin embargo, si se adjudican bienes por un valor mayor al de la cuota, se genera una ganancia o pérdida patrimonial. En este caso, la adjudicación de la vivienda a un solo comunero genera una ganancia patrimonial para el otro. No es aplicable la exención por reinversión en vivienda habitual porque la vivienda no cumplía el requisito de ser habitual en el momento de la transmisión ni en los dos años anteriores.
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