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Siblings holding assets in co-ownership from different sources intend to separate by allocating assets according to their respective shares. The DGT analyses the taxation under ITP and AJD, as well as IIVTNU, depending on whether the allocation respects the ownership quota or results in excess shares.
Cuestión planteada Tributacion de la operacion planteada en el Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Juridicos Documentados y a efectos del Impuesto del Incremento del Valor de los Terrenos de Naturaleza Urbana.
Si la adjudicación respeta la cuota de participación, no hay transmisión onerosa pero tributa por Actos Jurídicos Documentados. Si hay exceso de adjudicación, la operación se considera permuta y tributa por Transmisiones Patrimoniales Onerosas. En el caso del IIVTNU, solo hay devengo si existe transmisión de la propiedad, lo que ocurre en el supuesto de exceso de adjudicación (permuta) pero no en la mera adjudicación por cuota.
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