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A taxpayer inquired about the taxation resulting from the dissolution of two joint ownerships of indivisible plots of land, where each sibling was allocated one plot and provided a cash compensation. The Directorate General for Taxes (DGT) ruled that, as the assets are indivisible and the compensation is made in cash, this does not constitute a transfer for value but is instead subject to Stamp Duty (Actos Jurídicos Documentados).
Cuestión planteada Tributación en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y el Impuesto sobre la Renta de las Personas Físicas.
En la disolución de comunidades de bienes con exceso de adjudicación por indivisibilidad, si se compensa al otro comunero en metálico, no hay transmisión patrimonial onerosa. En este caso, la operación tributa por la cuota de actos jurídicos documentados. Respecto al IIVTNU, la adjudicación no genera el impuesto, pero no interrumpe el periodo de generación para futuras transmisiones. En el IRPF, la disolución no supone alteración patrimonial siempre que se respete la cuota de titularidad, salvo que el exceso de adjudicación genere ganancia o pérdida.
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