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The applicant seeks clarification on the taxation of the dissolution of two co-ownerships through the allocation of properties and financial compensation. The DGT rules that, provided the requirements of indivisibility and equivalence are met, the transaction is subject to Documented Legal Acts tax.
Cuestión planteada Tributación de la operación.
La disolución de comunidades de bienes sobre inmuebles indivisibles, mediante la formación de lotes equivalentes o la adjudicación a un solo comunero con compensación, no constituye transmisión onerosa si se cumplen los requisitos de indivisibilidad, equivalencia y proporcionalidad. En estos casos, la operación tributa por la modalidad de actos jurídicos documentados. La base imponible será el valor de la parte del inmueble que se adquiere ex novo por el comunero que recibe el exceso. La compensación puede realizarse en metálico, mediante la asunción de deuda hipotecaria o con la dación de otros bienes.
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