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The applicants seek to dissolve a joint ownership of three inherited properties to distribute them unequally. The DGT rules that the transaction will be subject to Stamp Duty (AJD) if there are no excesses; however, if excesses occur and are not compensated in cash, Transfer Tax (ITP) or Inheritance and Gift Tax (ISD) will apply. The ruling also analyses the impact on Property Tax (IIVTNU) and Personal Income Tax (IRPF).
Cuestión planteada Tributación de la operación.
La disolución de una comunidad de bienes hereditaria que no realiza actividades empresariales tributará por AJD si las adjudicaciones guardan la debida proporción con las cuotas de titularidad. Si se producen excesos de adjudicación que no sean inevitables o no se compensen en metálico, se tributará por transmisiones patrimoniales onerosas o por Impuesto sobre Sucesiones y Donaciones. La adjudicación de bienes en la división de una herencia no produce el devengo del IIVTNU. En IRPF, no hay alteración patrimonial si la adjudicación se corresponde con la cuota de titularidad, conservando los valores y fechas de adquisición originarios.
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