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A taxpayer queried the tax treatment of the dissolution of a co-ownership between two siblings involving financial compensation for excess adjudication. The DGT ruled that, subject to certain requirements, the transaction is subject to Stamp Duty (AJD) and not to Transfer Tax (TPO) or the Urban Land Value Increment Tax (IIVTNU).
Cuestión planteada Tributación de la disolución del proindiviso existente entre los dos hermanos en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y en el Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana.
En la disolución de comunidades sobre bienes indivisibles, si se compensa el exceso en metálico (o mediante asunción de deuda o dación de bienes comunes), la operación no es una transmisión onerosa sino que tributa por la cuota de actos jurídicos documentados. Para el IIVTNU, la adjudicación del pleno dominio no constituye transmisión de la propiedad, por lo que no hay devengo, aunque el periodo de generación para una futura venta contará desde la adquisición original por herencia.
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