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A query was raised regarding the taxation of the dissolution of a community of property involved in land development and the donation of undivided shares. The DGT analyses the impact on VAT, ITPAJD, IRPF, and IIVTNU.
Cuestión planteada Tributación de la disolución de la comunidad de bienes, así como de la donación de la cuota indivisa.
La disolución de una comunidad de bienes que realizó actividades empresariales se equipara a la disolución de una sociedad para el ITPAJD. En el IVA, la adjudicación de terrenos urbanizados o en curso de urbanización por parte de la comunidad es una entrega de bienes sujeta al impuesto. En IRPF, la división de la cosa común no genera ganancia patrimonial si se adjudica según la cuota de participación, pero sí si hay excesos de adjudicación. La donación de la cuota indivisa no está sujeta al IVA si los comuneros no son empresarios.
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