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The taxpayer wishes to dissolve the co-ownership of a property with her sister, whereby she will be awarded the property and her sister will receive the balances of bank accounts. The DGT explains that the transaction may be subject to Stamp Duty (AJD) and, if there is an excess in adjudication not compensated in cash, to Property Transfer Tax or Inheritance and Gift Tax.
Cuestión planteada 1. Si dicha operación únicamente estaría sujeta a Actos Jurídicos Documentados por el valor de la parte adjudicada.
La disolución de una comunidad de bienes sin actividad empresarial solo tributa por Actos Jurídicos Documentados si las adjudicaciones guardan la debida proporción con las cuotas de titularidad. Si se produce un exceso de adjudicación, este tributará por transmisiones patrimoniales onerosas si es oneroso, o por Impuesto sobre Sucesiones y Donaciones si es lucrativo. Para evitar el exceso, las diferencias deben compensarse en metálico según el Código Civil. En IRPF, la disolución no genera ganancias ni pérdidas patrimoniales siempre que la adjudicación se corresponda con la cuota de titularidad, salvo que se adjudiquen bienes por un valor superior a dicha cuota.
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