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A taxpayer inquired whether the allocation of a house and two garages during the liquidation of community property could be considered an indivisible lot to avoid tax on excess allocation. The DGT ruled that if the assets allow for the formation of equivalent lots, any excess allocation will be taxed as an onerous transfer and subject to Property Transfer Tax (IIVTNU).
Cuestión planteada Si cabe considerar el lote como indivisible a efectos de evitar excesos de adjudicación, en relación al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y al Impuesto sobre el Incremento sobre el Valor de los Terrenos de Naturaleza Urbana.
En la disolución de la sociedad de gananciales, la adjudicación de bienes es una mera especificación de un derecho preexistente y está exenta de ITPAJD. Sin embargo, si se adjudican bienes que permiten formar lotes equivalentes y se produce un exceso de adjudicación, dicho exceso tributará por transmisiones patrimoniales onerosas. Asimismo, la parte del inmueble que motive el exceso de adjudicación estará sujeta al IIVTNU. Para evitar la sujeción, los bienes deben ser indivisibles o desmerecer mucho por su división, lo que debe valorarse caso por caso.
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