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A co-owner seeks clarification on the taxation of the dissolution of several joint ownerships through the adjudication of equivalent lots. The DGT analyses whether the assumption of a mortgage debt constitutes cash compensation and how this affects ITPAJD and IIVTNU.
Cuestión planteada Primera: Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados:
La disolución de comunidades de bienes sobre inmuebles indivisibles que se compensan con dinero, asunción de deuda o dación en pago de bienes que ya estaban en condominio, no tributa por transmisiones onerosas, sino por actos jurídicos documentados. Para evitar la tributación por transmisiones onerosas, deben cumplirse los requisitos de indivisibilidad, equivalencia y proporcionalidad. La asunción de una deuda hipotecaria se considera compensación en metálico. En el IIVTNU, la adjudicación de pleno dominio por disolución de condominio no genera el impuesto si el exceso se compensa en metálico.
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