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A query was raised regarding whether owners of garage spaces could waive their share of capital gains from the sale of common property to avoid declaring them for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that capital gains are attributed based on legal ownership, regardless of whether the owner retains the proceeds or transfers them to another party.
Cuestión planteada Tributación de la venta para los miembros de la comunidad de propietarios y obligación de presentación de la declaración del Impuesto sobre la Renta de las personas Físicas por la ganancia patrimonial obtenida, teniendo en cuenta que, dada la mínima participación en la propiedad del segundo inmueble que tienen los propietarios de garajes, éstos se plantean renunciar al importe obtenido en la venta a efectos de no quedar obligados a declarar.
Las ganancias o pérdidas patrimoniales de la venta de un inmueble se atribuyen según la titularidad jurídica y el porcentaje de participación de cada copropietario. Este criterio se aplica con independencia de que el titular haga suyo el importe, lo ceda gratuitamente o lo destine a otra finalidad. La obligación de declarar surge si no se cumplen los límites de exclusión del artículo 96 de la LIRPF.
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