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A taxpayer inquired about the value to be declared in a deed for the dissolution of co-ownership following a court agreement, where they compensated their former partner with €30,000 and the assumption of the mortgage debt. The DGT stated it cannot determine the contractual value as it is a private matter, but clarified the taxation applicable to the transaction.
Cuestión planteada Cuál sería el valor de la operación contractual que habría que reflejar en la escritura notarial de formalización de extinción del condominio de la referida vivienda y anejos, la cual complemente el auto judicial de homologación del acuerdo alcanzado entre las partes, teniendo en cuenta el importe de la transacción judicial.
La disolución de una comunidad de bienes con exceso de adjudicación que surge para cumplir el artículo 1.062 del Código Civil no es una transmisión patrimonial onerosa. Si la compensación se realiza mediante la asunción de la deuda hipotecaria, esta se considera compensación en metálico. En este caso, la operación debe tributar por la cuota variable de Actos Jurídicos Documentados según el artículo 31.2 del TRLITPAJD.
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