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The applicant asks whether the dissolution of a joint property community involving excess adjudication is subject to Stamp Duty (AJD) or Transfer Tax (ITP). The DGT rules that it depends on whether the excess is unavoidable due to the indivisibility of the assets or if it can be avoided through a different distribution.
Cuestión planteada Si en la operación planteada se produce un cese del prondiviso que recae sobre cada una de las fincas, debiendo tributar el adjudicatario de las mismas por Actos Jurídicos Documentados, al 1,5% o si, por el contrario, se produce una compraventa, debiendo tributar el adquirente de las fincas por el Impuesto de Transmisiones Patrimoniales Onerosas, al tipo del 8 o el 10 por ciento, según el caso.
Si la disolución de la comunidad no genera excesos de adjudicación, solo tributa por AJD. Si existe exceso, este tributará por ITP si es evitable mediante una adjudicación que lo minore. Solo tributará por la cuota variable de AJD si el exceso es inevitable por la indivisibilidad del conjunto de bienes o su desmerecimiento por la división, siempre que se adjudique a un solo comunero y se compense en metálico.
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