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A taxpayer seeks to dissolve a joint ownership agreement for a property with 21 other co-owners, acquiring the entire property and compensating the others in cash. The Directorate General for Taxes (DGT) rules that, as the property would lose value if divided, the excess allocation is not subject to Transfer Tax (ITP), but rather to the Stamp Duty (AJD) modality.
Cuestión planteada Si el exceso de adjudicación resultante de la disolucion del proindiviso sobre una vivienda familiar indivisible constituye una operación sujeta al Impuesto sobre Transmisiones Patrimoniales o quedaría no sujeta a dicha modalidad al amparo del artículo 7-2-B del texto Refundido del citado impuesto.
Cuando la disolución de una comunidad de bienes no genera exceso de adjudicación, no hay transmisión patrimonial y tributa por AJD. Si existe exceso de adjudicación, este tributa por ITP, salvo que surja por dar cumplimiento al artículo 1.062 del Código Civil (adjudicación a uno de los comuneros abonando el exceso en dinero por la indivisibilidad del bien). En ese caso de excepción, el exceso no es transmisión onerosa y tributa por la cuota variable de AJD.
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