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The applicant seeks clarification on the taxation of a horizontal division of a property involving exclusive allocation to one co-owner and the partial dissolution of the co-ownership. The DGT rules that horizontal division and the separation of a co-owner are independent acts subject to documented legal acts, and that any excess in allocation generates capital gains or losses for Income Tax purposes for the remaining co-owners.
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 división horizontal tributa por actos jurídicos documentados, manteniendo los valores y fechas de adquisición originales. La separación de un comunero, al recibir su parte proporcional, no es una transmisión sino una transformación de su derecho, tributando también por actos jurídicos documentados sobre el valor del inmueble adjudicado. Si se adjudica un bien por valor superior a la cuota de titularidad, se genera una ganancia o pérdida patrimonial en los demás comuneros, independientemente de si hay compensación en metálico.
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