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Three co-owners of several estates wish to dissolve their joint ownership by exchanging ownership percentages among themselves. The DGT rules that, as these involve the exchange of interests in different communities of property, a change in assets occurs which is subject to taxation.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas
La disolución de una comunidad de bienes no genera ganancias si la adjudicación se ajusta a la cuota de titularidad. Sin embargo, si los comuneros intercambian participaciones de comunidades de bienes diferentes, se produce una alteración patrimonial por permuta. En este caso, la ganancia o pérdida se calculará por la diferencia entre el valor de adquisición del bien cedido y el mayor entre el valor de mercado del bien entregado o el recibido.
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