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An Archdiocese and an association consult on the taxation regarding the dissolution of a co-ownership of three urban properties where an excess adjudication compensated in cash occurs. The DGT analyzes whether the operation is subject to VAT and to Transfer Tax (ITP) and Stamp Duty (AJD).
Question raised: Taxation under Value Added Tax and under Transfer Tax and Stamp Duty regarding said operation of the dissolution of the co-ownership.
If the co-owner who transfers the excess adjudication has the status of a business entity or professional, the transfer of the plot is subject to VAT at the general rate of 21%. As it is subject to VAT, the operation is not subject to the onerous transfer of assets modality of ITP and AJD. However, the public deed is subject to the documented legal acts modality. The Archdiocese, being an entity covered by Law 49/2002, is exempt from the latter tax.
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