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A query was raised regarding the taxation of the segregation, allocation, and sale of rural land between co-owners. The DGT clarifies that as the land is rural, IIVTNU does not apply and the allocation does not constitute a transfer, although it does generate documented legal acts.
Cuestión planteada Tributación a efectos del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados e Impuesto sobre la Renta de las Personas Físicas de la operación de segregación, adjudicación al comunero que se separa y posterior venta por éste a un tercero. Tributación de la posterior segregación y venta al tercero por el resto de los comuneros.
La segregación y la adjudicación de la parte correspondiente a un comunero no son transmisiones, por lo que tributan por actos jurídicos documentados y no por transmisiones onerosas. La adjudicación en proporción a la cuota no genera ganancias ni pérdidas en el IRPF. La venta posterior de las parcelas sí constituye una transmisión onerosa sujeta a ITP y genera ganancias o pérdidas patrimoniales en el IRPF.
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