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V2300-17 12 September 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · comunidad de bienes

Dissolution of two distinct joint ownerships must be treated as separate legal transactions

A taxpayer inquired about the taxation of the dissolution of two co-ownerships (one originating from a donation and the other from an inheritance) to allocate a flat to each sibling. The DGT ruled that, because they have different origins, they do not constitute a single joint ownership and must be treated separately to prevent the operation from being classified as a barter.

The question raised

Cuestión planteada Tributación de la extinción de condominio.

The DGT's ruling

Al existir dos comunidades de bienes con orígenes distintos (inter vivos y mortis causa), la disolución debe realizarse de forma independiente. Si se disuelven por separado y se compensan los excesos de adjudicación en dinero, solo tributará por actos jurídicos documentados. Si los comuneros intercambian sus cuotas indivisas en lugar de disolver cada comunidad, la operación será una permuta sujeta a transmisiones patrimoniales onerosas.

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