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A query was raised regarding whether the adjudication of a property to a single sibling, with cash compensation paid to the others, avoids Transfer Tax (ITP). The DGT ruled that taxation depends on whether the asset is indivisible and whether the dissolution of the co-ownership is total.
Cuestión planteada Si se podría adjudicar el 50 por cien del inmueble, por título de herencia de la madre, a uno solo de los hermanos, que abonaría a los otros el exceso en metálico sin que, en virtud del artículo 1.062 del Código civil, se entienda que se ha producido un exceso de adjudicación sujeto a tributación por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si el bien es indivisible o desmerece por su división, la adjudicación a un solo comunero con compensación en metálico no tributa por transmisiones onerosas, sino por la cuota de actos jurídicos documentados. Si el bien es divisible, el exceso de adjudicación tributará por la modalidad de transmisiones patrimoniales onerosas. Además, la adjudicación de una herencia a un solo heredero sin disolver la comunidad previa constituye un exceso de adjudicación sujeto a ITP.
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