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A community of property carrying out real estate leasing wishes to dissolve by allocating proportional lots to its members. The DGT rules that, as it engages in economic activity, its dissolution is treated like that of a company and is subject to corporate transaction taxation.
Cuestión planteada Tributación en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y el Impuesto sobre la Renta de las Personas Físicas.
La adjudicación de bienes en la disolución de una comunidad de bienes en proporción a la cuota de participación no es una transmisión patrimonial, por lo que no tributa por IIVTNU ni genera ganancias en el IRPF. Al realizar actividad económica, la disolución se equipara a la disolución de una sociedad, tributando por la modalidad de operaciones societarias (1% sobre el valor real de los bienes). Si existen excesos de adjudicación por indivisibilidad, estos tributarán por la cuota variable de actos jurídicos documentados si se compensan en metálico.
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