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The applicant inquired about the taxation of the dissolution of two properties acquired through inheritance under separate co-ownership deeds. The Directorate General for Tax (DGT) ruled that independent communities of property exist and that their dissolution, subject to certain requirements, is taxed at the variable rate for Documented Legal Acts (Stamp Duty).
Cuestión planteada Tributación de la operación planteada en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si existen varios condominios, su disolución requiere negocios jurídicos independientes para cada comunidad. Si el bien es indivisible o desmerece por su división, se adjudica a un solo comunero compensando al resto en metálico según el artículo 1.062 del Código Civil. En este caso, el exceso de adjudicación no tributa como transmisión onerosa, sino por la cuota variable de actos jurídicos documentados si se cumplen los requisitos del artículo 31.2 del TRLITPAJD. Si se intercambian bienes de distintas comunidades, la operación tendrá naturaleza de permuta y tributará por transmisiones patrimoniales onerosas.
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