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A couple sought clarification regarding ITP and AJD taxation upon the dissolution of their community property, which included a home, cash, and a livestock farm. The DGT clarified that adjudication without excess does not constitute a transfer; however, if there is an avoidable excess of adjudication involving economic compensation, it is considered an onerous transfer of assets.
Cuestión planteada Tributación de la referida operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La adjudicación de bienes en la disolución de gananciales no es transmisión si cada cónyuge recibe el 50% de su haber. Si existe un exceso de adjudicación evitable con compensación en metálico, este constituye una transmisión patrimonial onerosa sujeta al ITP y AJD. Si el exceso es inevitable por indivisibilidad (según el art. 1.062 del Código Civil), tributará por la cuota variable de actos jurídicos documentados. En el caso concreto, al poder formarse lotes más equivalentes, el exceso se considera evitable y debe tributar como transmisión onerosa.
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