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A taxpayer queried the taxation of the segregation of a rural estate and the allocation of a portion to a co-owner. The DGT ruled that the segregation and the separation of the co-owner are subject to Documented Legal Acts tax and that there is no impact on Personal Income Tax (IRPF) provided the ownership share is respected.
Cuestión planteada Tributación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana y en el Impuesto sobre la Renta de las Personas Físicas.
La segregación de una finca no es una transmisión, sino que tributa por la cuota variable de AJD al cambiar la configuración registral. La separación de un comunero mediante la adjudicación de la parte segregada en pago de su cuota tampoco es una transmisión, sino una especificación de su derecho, tributando también por AJD. En el IRPF, no existe alteración patrimonial ni ganancias si la adjudicación guarda la debida proporción con la cuota de titularidad. Para el IIVTNU, al ser un terreno rústico, no hay sujeción al impuesto.
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