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A query was raised regarding whether the allocation of a wife's separate property to a surviving spouse, as payment for her share of community property, constitutes a barter subject to tax. The DGT ruled that, as these are not community assets, the transaction is an onerous transfer subject to ITP (Transfer Tax) and AJD (Stamp Duty).
Cuestión planteada Si, dado que en la disolución de la sociedad de gananciales, previa a la liquidación de la herencia, se adjudican al cónyuge viudo bienes privativos pertenecientes a su esposa fallecida, como pago de sus gananciales, dicha adjudicación constituye una transmisión (permuta) por la que deberían tributar tanto su padre como ella y sus hermanas.
La adjudicación de bienes privativos al cónyuge en la disolución de gananciales no goza de la exención del artículo 45.I.B.3 del TRLITPAJD, pues estos bienes no formaban parte de la sociedad conyugal. Esta operación constituye una transmisión patrimonial onerosa que debe tributar por la modalidad de permuta. En cuanto a la disolución de comunidades de bienes, si se adjudica un exceso a un comunero compensando en metálico por un bien indivisible, se aplicará la cuota de actos jurídicos documentados.
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