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A taxpayer and his brother wish to dissolve a co-ownership of five urban properties by allocating full ownership to each party on a proportional basis. The DGT rules that the operation does not constitute a transfer for Property Transfer Tax (IIVTNU) or Income Tax (IRPF) purposes, but warns of potential tax liability for Transfer Tax (ITP) if the transaction is treated as a barter or if there are excesses in the allocation.
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 disolución de la comunidad de bienes mediante la adjudicación de bienes en proporción a la cuota de participación no es una transmisión patrimonial para el IIVTNU ni para el IRPF. En el ITP y AJD, si no hay excesos de adjudicación, solo tributa por la cuota de actos jurídicos documentados. Si existen excesos de adjudicación por indivisibilidad (art. 1.062 CC) compensados en metálico, tributan por actos jurídicos documentados. Si se intercambian bienes de distintas comunidades en lugar de compensar en metálico, la operación se califica como permuta y tributa por transmisiones onerosas.
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