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A query was raised regarding whether an entity must pay tax upon the dissolution of a co-ownership of buildings. The DGT explains that dissolution does not constitute a transfer; however, if financial compensation is provided to remedy an imbalance in the allocated shares, income is generated.
Cuestión planteada Si la entidad consultante, en su calidad de sujeto pasivo del Impuesto sobre Sociedades, deberá tributar por la disolución del proindiviso sobre los edificios.
La disolución de la comunidad de bienes no produce una transmisión si la adjudicación se corresponde con la cuota de titularidad. No obstante, si al no poder formar lotes equivalentes se compensa con dinero, la parte que recibe la compensación tendrá una renta. Dicha renta será la diferencia entre el valor de mercado y el valor de adquisición de la parte transmitida por el exceso de adjudicación.
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