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The applicant inquired about the taxation of the dissolution of three joint property ownerships through the allocation of one property to each sibling. The DGT ruled that if the allocation is proportional to the ownership share, there is no onerous transfer of assets, but Stamp Duty (AJD) is still applicable.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En la disolución de comunidades de bienes sobre bienes indivisibles, si las prestaciones son equivalentes y proporcionales a las cuotas, no hay transmisión patrimonial onerosa. En este caso, la operación tributa por la cuota gradual de actos jurídicos documentados. La base imponible será el valor de la parte de los inmuebles que corresponde a los comuneros cuya participación desaparece. En el IRPF, la disolución no genera ganancias ni pérdidas patrimoniales siempre que la adjudicación se corresponda con la cuota de titularidad.
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