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A taxpayer wishes to dissolve a joint ownership of a property with his ex-wife, awarding it entirely to himself through financial compensation. The DGT rules that, as the asset is indivisible, the transaction is not subject to transfer tax (ITP/AJD), but rather to Stamp Duty (AJD) on documented legal acts.
Question posed: To determine whether the facts presented are exempt from the assessment of the Transfer Tax and Documented Legal Acts Tax.
If the dissolution of the community of property regarding real estate is carried out by adjudicating it to a single co-owner who compensates the others in cash, the excess in adjudication does not constitute an onerous transfer of assets. This occurs when Article 1,062 of the Civil Code is met due to the indivisibility of the asset. In this case, the operation shall be taxed solely on the variable rate for documented legal acts pursuant to Article 31.2 of the TRLITPAJD.
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