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Two siblings wish to terminate two distinct forms of co-ownership (one via donation and another via inheritance) by allocating assets from both to balance their values. The Directorate General for Taxes (DGT) rules that, because assets from different co-ownerships are being mixed, the operation constitutes an exchange rather than a dissolution of co-ownership.
Cuestión planteada Tributación de las referidas operaciones, en concreto si la extinción de ambos proindivisos mediante la adjudicación de bienes donados y heredados es susceptible de acogerse a la exención de tributación para los condominios.
La disolución de dos comunidades de bienes distintas constituye dos negocios jurídicos independientes. Si se adjudican bienes de una comunidad para compensar excesos de la otra, no se cumple el requisito de compensación en metálico del artículo 1.062 del Código Civil. En tales casos, la operación se califica como permuta de cuotas partes de bienes inmuebles y tributa por la modalidad de transmisiones patrimoniales onerosas. Asimismo, si se mantienen bienes en indivisión, no hay extinción de comunidad y no aplica la tributación por actos jurídicos documentados.
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